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        Section 28 - Omission of section 80V

        Finance Act, 1994
        Chapter III
        DIRECT TAX
        INCOME-TAX

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        Omission of section 80V removes that Income-tax Act provision and ends its operative tax consequences under amended law. The Finance Act, 1994 amends the Income-tax Act by omitting section 80V, specifying that section 80V shall be omitted with effect from the 1st day of April, 1995, thereby effecting a statutory repeal of that provision and terminating its operative tax consequences.
                          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.

                              Omission of section 80V removes that Income-tax Act provision and ends its operative tax consequences under amended law.

                              The Finance Act, 1994 amends the Income-tax Act by omitting section 80V, specifying that section 80V shall be omitted with effect from the 1st day of April, 1995, thereby effecting a statutory repeal of that provision and terminating its operative tax consequences.


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