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        F. Acts / Amendment Acts

        Section 45 - Amendment of section 158BB

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

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        Partner status limitation: amendment narrows payment classification to partners who are not working partners under income-tax provision. Amendment narrows the scope of attribution in the Explanation to section 158BB by inserting a limiting phrase that confines clause (b) to payments made to any partner not being a working partner, thereby modifying how receipts are characterized under that explanatory provision and operating prospectively from the commencement date specified in the amending measure.
                          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.

                                Partner status limitation: amendment narrows payment classification to partners who are not working partners under income-tax provision.

                                Amendment narrows the scope of attribution in the Explanation to section 158BB by inserting a limiting phrase that confines clause (b) to payments made to any partner not being a working partner, thereby modifying how receipts are characterized under that explanatory provision and operating prospectively from the commencement date specified in the amending measure.


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