Omission of section 80AA removes a specific income tax deduction and abolishes its availability from the stated effective date. Omission of section 80AA removes a specific statutory deduction from the Income-tax Act by expressly providing that the section shall be omitted, and makes the repeal operative from the stated effective date, thereby eliminating the eligibility and benefits previously tied to that provision.
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 80AA removes a specific income tax deduction and abolishes its availability from the stated effective date.
Omission of section 80AA removes a specific statutory deduction from the Income-tax Act by expressly providing that the section shall be omitted, and makes the repeal operative from the stated effective date, thereby eliminating the eligibility and benefits previously tied to that provision.
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