Omission of Section 181 removes the statutory provision on State Government liability in the Income-tax Act. Omission of section 181 and the sub-heading concerning liability of State Governments removes that statutory provision from the Income-tax Act by amendment under the Finance Act, 1988, with effect from the date specified in the Act, thereby excising the prior statutory framework addressing State Government liability and altering the Act's structure and headings.
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 Section 181 removes the statutory provision on State Government liability in the Income-tax Act.
Omission of section 181 and the sub-heading concerning liability of State Governments removes that statutory provision from the Income-tax Act by amendment under the Finance Act, 1988, with effect from the date specified in the Act, thereby excising the prior statutory framework addressing State Government liability and altering the Act's structure and headings.
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