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        F. Acts / Amendment Acts

        Section 51 - Amendment of section 293

        Finance Act, 1988
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Amendment expands scope to include 'proceedings taken' as well as orders, applying retrospectively to prior actions. Substitution of the words 'any order made' with 'any proceeding taken or order made' in section 293 expands the provision's scope to include proceedings as well as orders and is deemed effective retrospectively from 1 March 1988.
                        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.

                              Amendment expands scope to include 'proceedings taken' as well as orders, applying retrospectively to prior actions.

                              Substitution of the words "any order made" with "any proceeding taken or order made" in section 293 expands the provision's scope to include proceedings as well as orders and is deemed effective retrospectively from 1 March 1988.


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