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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 of section 40A removes subsection (12) from the Income-tax Act, effective from April 1, 1993.</h1> The Finance Act, 1992 omits sub-section (12) of section 40A of the Income-tax Act, with that omission effective from the first day of April, 1993, thereby removing the identified provision from the statutory text of section 40A.

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