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        F. Acts / Amendment Acts

        Section 18 - Amendment of section 115B

        Finance Act, 1989
        DIRECT TAXES
        INCOME-TAX

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        Amendment to section 115B expands the relevant previous years for consecutive assessment years and revises proviso wording. The amendment to subsection (2) replaces the singular reference to the 'previous year' relevant to a single assessment year with wording covering the 'previous years' relevant to two consecutive assessment years, and the proviso is amended to substitute 'previous year' with 'previous years', thereby broadening the temporal scope of the provision.
                          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 to section 115B expands the relevant previous years for consecutive assessment years and revises proviso wording.

                              The amendment to subsection (2) replaces the singular reference to the "previous year" relevant to a single assessment year with wording covering the "previous years" relevant to two consecutive assessment years, and the proviso is amended to substitute "previous year" with "previous years", thereby broadening the temporal scope of the provision.


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