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          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.

          <h1>Wealth-tax amendment: provident fund credits for specified persons treated as exempt under revised clause with retrospective effect.</h1> The Wealth-tax Act amendment substitutes clause (xviia) to include amounts standing to the credit in Central Government notified provident funds for individuals, Hindu undivided families, and associations of persons or bodies of individuals comprising only husband and wife under the community of property system in specified territories, effective from April 1, 1984, and revises clause (xxvb) to refer to 'any scheme referred to in clause (i) of sub-section (1) of' effective from October 1, 1991.

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