Omission of sections 18-21 removes the 'Interest on securities' heading and related provisions under income-tax law. Omission of sections 18 to 21 of the Income-tax Act and the sub-heading 'B. - Interest on securities' above section 18 are omitted with effect from the 1st day of April, 1989, removing the statutory provisions and the separate schedule heading that addressed interest on securities.
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Provisions expressly mentioned in the judgment/order text.
Omission of sections 18-21 removes the 'Interest on securities' heading and related provisions under income-tax law.
Omission of sections 18 to 21 of the Income-tax Act and the sub-heading "B. - Interest on securities" above section 18 are omitted with effect from the 1st day of April, 1989, removing the statutory provisions and the separate schedule heading that addressed interest on securities.
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