Proviso removal in Section 72 alters the statutory application of clause (1)(i) effective from the stated operative date. Amendment removes the proviso to section 72(1)(i) of the Income-tax Act, effective from the 1st day of April, 2000, thereby eliminating the prior conditional exception in that clause and changing the statutory application of section 72's clause (i).
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Provisions expressly mentioned in the judgment/order text.
Proviso removal in Section 72 alters the statutory application of clause (1)(i) effective from the stated operative date.
Amendment removes the proviso to section 72(1)(i) of the Income-tax Act, effective from the 1st day of April, 2000, thereby eliminating the prior conditional exception in that clause and changing the statutory application of section 72's clause (i).
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