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        F. Acts / Amendment Acts

        Section 19 - Amendment of section 45

        Finance (No. 2) Act, 1996
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Amendment to section 45 inserts new referenced clauses 54EA and 54EB into capital gains provisions, effective October 1996. Sub-section (1) of section 45 is amended by inserting the figures and letters '54EA, 54EB' after '54E', identifying additional referenced provisions in the list within section 45(1); the amendment is effective from the first day of October, 1996.
                          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 to section 45 inserts new referenced clauses 54EA and 54EB into capital gains provisions, effective October 1996.

                                Sub-section (1) of section 45 is amended by inserting the figures and letters "54EA, 54EB" after "54E", identifying additional referenced provisions in the list within section 45(1); the amendment is effective from the first day of October, 1996.


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