Omission of Tenth Schedule: statutory removal under Finance Act altering the income tax framework and its operative effect. Omission of the Tenth Schedule removes that Schedule from the Income tax Act by statutory amendment; the Finance Act, 1999 directs that the Tenth Schedule 'shall be omitted' and specifies the commencement of that omission, thereby eliminating the Schedule's legal effect within the income tax statutory framework.
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Provisions expressly mentioned in the judgment/order text.
Omission of Tenth Schedule: statutory removal under Finance Act altering the income tax framework and its operative effect.
Omission of the Tenth Schedule removes that Schedule from the Income tax Act by statutory amendment; the Finance Act, 1999 directs that the Tenth Schedule "shall be omitted" and specifies the commencement of that omission, thereby eliminating the Schedule's legal effect within the income tax statutory framework.
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