Consequential amendments to Income-tax Act update specified sections, omitting and substituting provisions with stated future effective dates. Consequential amendments enact targeted omissions and substitutions across the Income-tax Act: several Explanations are omitted; cross references and schedule headings are revised; amendments effective 1 June 1987 change penal and schedule citations; amendments effective 1 April 1988 revise subsidiary company shareholding tests, expand cross references to include an additional subsection of section 74, adjust references to income heads and long term capital asset wording, and substitute text concerning institutional shareholding and exempt dividend treatment.
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.
Consequential amendments to Income-tax Act update specified sections, omitting and substituting provisions with stated future effective dates.
Consequential amendments enact targeted omissions and substitutions across the Income-tax Act: several Explanations are omitted; cross references and schedule headings are revised; amendments effective 1 June 1987 change penal and schedule citations; amendments effective 1 April 1988 revise subsidiary company shareholding tests, expand cross references to include an additional subsection of section 74, adjust references to income heads and long term capital asset wording, and substitute text concerning institutional shareholding and exempt dividend treatment.
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