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        F. Acts / Amendment Acts

        Section 8 - Amendment of section 32AB

        Finance Act, 1990
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Deduction under section 32AB barred for assessment years commencing on or after April 1, 1991 by amendment. A further proviso is inserted in subsection (1) denying the specified deduction for any assessment year commencing on or after 1 April 1991, thereby creating a temporal cutoff that prevents claims under that provision for subsequent assessment years.
                          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.

                                Deduction under section 32AB barred for assessment years commencing on or after April 1, 1991 by amendment.

                                A further proviso is inserted in subsection (1) denying the specified deduction for any assessment year commencing on or after 1 April 1991, thereby creating a temporal cutoff that prevents claims under that provision for subsequent assessment years.


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