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        F. Acts / Amendment Acts

        Section 44 - Amendment of section 167A

        Finance Act, 1997
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Reference to tax rate changed to the rate specified in the Finance Act, aligning section 167A with annual Finance Act rates. The Amendment replaces the words 'maximum marginal rate' in section 167A with the phrase rate as specified in the Finance Act of the relevant year, tying the provision's operative tax-rate reference to the Finance Act for the relevant year and effecting a statutory substitution of terminology within section 167A.
                          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.

                                Reference to tax rate changed to the rate specified in the Finance Act, aligning section 167A with annual Finance Act rates.

                                The Amendment replaces the words "maximum marginal rate" in section 167A with the phrase rate as specified in the Finance Act of the relevant year, tying the provision's operative tax-rate reference to the Finance Act for the relevant year and effecting a statutory substitution of terminology within section 167A.


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