Omission of statutory provision removes a procedural tax provision under the Income-tax Act, altering applicable tax procedure. Section 245M of the Income-tax Act is omitted by statutory amendment, effecting a direct excision of that provision from the Act and thereby altering the statutory framework governing income-tax procedure with effect from the commencement specified in the amending enactment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Omission of statutory provision removes a procedural tax provision under the Income-tax Act, altering applicable tax procedure.
Section 245M of the Income-tax Act is omitted by statutory amendment, effecting a direct excision of that provision from the Act and thereby altering the statutory framework governing income-tax procedure with effect from the commencement specified in the amending enactment.
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