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        F. Acts / Amendment Acts

        Section 12 - Amendment of section 35A

        Finance (No. 2) Act, 1998
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Section 35A amendment restricts the statute's temporal scope to a defined historical window, narrowing applicable period. Amendment to section 35A inserts the words 'but before the 1st day of April, 1998' after 'after the 28th day of February, 1966' in sub section (1), thereby confining the provision to that specified historical period; the change takes effect from the 1st day of April, 1999.
                          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.

                                Section 35A amendment restricts the statute's temporal scope to a defined historical window, narrowing applicable period.

                                Amendment to section 35A inserts the words "but before the 1st day of April, 1998" after "after the 28th day of February, 1966" in sub section (1), thereby confining the provision to that specified historical period; the change takes effect from the 1st day of April, 1999.


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