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        Section 35 - Omission of section 88A

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

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        Omission of provision: statutory provision removed and treated as omitted with retroactive fiscal effect by Finance Act. The Finance (No. 2) Act, 1996 omits Section 88A of the Income tax Act and declares that the provision is deemed omitted with retrospective effect from the beginning of the specified prior fiscal year.
                          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 provision: statutory provision removed and treated as omitted with retroactive fiscal effect by Finance Act.

                                The Finance (No. 2) Act, 1996 omits Section 88A of the Income tax Act and declares that the provision is deemed omitted with retrospective effect from the beginning of the specified prior fiscal year.


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