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        F. Acts / Amendment Acts

        Section 19 - Amendment of section 48

        Finance (No. 2) Act, 1991
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Monetary threshold adjustment in income-tax law raises specified limit and takes effect from the prescribed commencement date. The amendment effects a textual substitution in subsection (2) of section 48: the prior monetary amount is replaced by a higher monetary amount throughout that sub section, and this change takes effect from the prescribed commencement date of 1 April 1992.
                          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.

                                Monetary threshold adjustment in income-tax law raises specified limit and takes effect from the prescribed commencement date.

                                The amendment effects a textual substitution in subsection (2) of section 48: the prior monetary amount is replaced by a higher monetary amount throughout that sub section, and this change takes effect from the prescribed commencement date of 1 April 1992.


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