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        F. Acts / Amendment Acts

        Section 50 - Consequential amendments

        Finance Act, 1994
        Chapter III
        DIRECT TAX
        INCOME-TAX

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        Consequential amendments to Income Tax Act change clause wording and omit certain deduction provisions, with retrospective effective dates. Consequential amendments to the Income-tax Act substitute the Explanation in section 44AB to change the date from '31st day of December' to '30th day of November,' and omit specified clauses and terminal conjunctions in several deduction-related sections, with each omission or substitution expressly deemed to have effect from stated historical dates.
                          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.

                                Consequential amendments to Income Tax Act change clause wording and omit certain deduction provisions, with retrospective effective dates.

                                Consequential amendments to the Income-tax Act substitute the Explanation in section 44AB to change the date from "31st day of December" to "30th day of November," and omit specified clauses and terminal conjunctions in several deduction-related sections, with each omission or substitution expressly deemed to have effect from stated historical dates.


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