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        F. Acts / Amendment Acts

        Section 8 - Amendment of section 12A

        Finance Act, 1999
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Section 12A amendment removes 'Chief Commissioner or' from the Income-tax Act, changing delegated authority wording. The amendment directs that the words 'Chief Commissioner or', wherever they occur, shall be omitted from section 12A of the Income-tax Act, with that omission having effect from the 1st day of June, 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 12A amendment removes 'Chief Commissioner or' from the Income-tax Act, changing delegated authority wording.

                              The amendment directs that the words "Chief Commissioner or", wherever they occur, shall be omitted from section 12A of the Income-tax Act, with that omission having effect from the 1st day of June, 1999.


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