Omission of section 80GG removes a specific income-tax deduction, affecting individual taxpayers prospectively. Omission of the section 80GG provision removes the specified deduction previously available under the Income-tax Act; the Finance Act, 1997 provides that section 80GG shall be omitted with effect from the 1st day of April, 1998.
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 80GG removes a specific income-tax deduction, affecting individual taxpayers prospectively.
Omission of the section 80GG provision removes the specified deduction previously available under the Income-tax Act; the Finance Act, 1997 provides that section 80GG shall be omitted with effect from the 1st day of April, 1998.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.