Omission of Income tax provisions modifies statutory framework under Finance Act, removing specified procedural sections thereafter. Sections 285 and 286 of the Income tax Act are statutorily removed by the Finance Act, 1987, with effect from the 1st day of June, 1987, so that obligations, procedures or references reliant on those sections cease to apply from that effective date.
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Provisions expressly mentioned in the judgment/order text.
Omission of Income tax provisions modifies statutory framework under Finance Act, removing specified procedural sections thereafter.
Sections 285 and 286 of the Income tax Act are statutorily removed by the Finance Act, 1987, with effect from the 1st day of June, 1987, so that obligations, procedures or references reliant on those sections cease to apply from that effective date.
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