Omission of Chapter XI of the Income-tax Act removes that chapter's provisions, altering the statutory tax framework. Chapter XI of the Income-tax Act is omitted. The Finance Act, 1987 directs that Chapter XI shall be omitted with effect from the stated commencement day, effecting removal of the chapter's provisions from the statutory text and altering the Act's structure.
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Provisions expressly mentioned in the judgment/order text.
Omission of Chapter XI of the Income-tax Act removes that chapter's provisions, altering the statutory tax framework.
Chapter XI of the Income-tax Act is omitted. The Finance Act, 1987 directs that Chapter XI shall be omitted with effect from the stated commencement day, effecting removal of the chapter's provisions from the statutory text and altering the Act's structure.
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