Omission of chapter removes provisions from the Income tax Act, effective April 1998 under the Finance Act, 1997. Chapter XII C of the Income tax Act is omitted by the Finance Act, 1997, removing the chapter's provisions from the statute with effect from 1 April 1998, thereby repealing that chapter and excising its operative provisions from the Income tax Act as of the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
Omission of chapter removes provisions from the Income tax Act, effective April 1998 under the Finance Act, 1997.
Chapter XII C of the Income tax Act is omitted by the Finance Act, 1997, removing the chapter's provisions from the statute with effect from 1 April 1998, thereby repealing that chapter and excising its operative provisions from the Income tax Act as of the stated effective date.
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