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        F. Acts / Amendment Acts

        Section 31 - Amendment of section 54F

        Finance Act, 1992
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Deletion of Explanation to section 54F alters application of the capital-gains reinvestment exemption under the Income-tax Act. The Amendment omits the Explanation to sub-section (4) of section 54F of the Income-tax Act, thereby changing the statutory text that framed the capital-gains reinvestment exemption under that sub-section; the omission is given a specified commencement.
                        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.

                              Deletion of Explanation to section 54F alters application of the capital-gains reinvestment exemption under the Income-tax Act.

                              The Amendment omits the Explanation to sub-section (4) of section 54F of the Income-tax Act, thereby changing the statutory text that framed the capital-gains reinvestment exemption under that sub-section; the omission is given a specified commencement.


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