Omission of section 80JJ: statutory provision removed and no longer applies to post-enactment income tax assessments. Omission of section 80JJ of the Income-tax Act is effected by the Finance Act, 1997; the provision is removed from the statute book and ceases to have ... Summary
Omission of section 80JJ: statutory provision removed and no longer applies to post-enactment income tax assessments.
Omission of section 80JJ of the Income-tax Act is effected by the Finance Act, 1997; the provision is removed from the statute book and ceases to have legal effect from the specified commencement date, thereby eliminating the statutory force of that provision and altering the direct tax legislative framework.
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