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        F. Acts / Amendment Acts

        Section 17 - Amendment of section 40A

        Finance Act, 1992
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Amendment of section 40A removes subsection (12) from the Income-tax Act, effective from April 1, 1993. 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.
                        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.

                              Amendment of section 40A removes subsection (12) from the Income-tax Act, effective from April 1, 1993.

                              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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