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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>Amendment to Section 21 substitutes specified provisions in the Interest-tax Act, altering covered provisions effective October.</h1> Amendment of section 21 of the Interest-tax Act substitutes the specified portion with an enumerated list of provisions and references to the Second and Third Schedules, thereby bringing those provisions and schedules within the scope of section 21; the substitution is effective from the 1st day of October, 1991.

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