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        F. Acts / Amendment Acts

        Section 14 - Amendment of section 32

        Finance Act, 2000
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Amendment to depreciation provisions: omission of the first proviso and revision of the second proviso's wording. The Income-tax Act's subsection (2) is amended effective 1 April 2001 by omitting the first proviso and by replacing the expression 'Provided further that' in the existing second proviso with 'Provided that,' reflecting a purely textual modification to the provisos governing depreciation-related provisions.
                          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.

                                Amendment to depreciation provisions: omission of the first proviso and revision of the second proviso's wording.

                                The Income-tax Act's subsection (2) is amended effective 1 April 2001 by omitting the first proviso and by replacing the expression "Provided further that" in the existing second proviso with "Provided that," reflecting a purely textual modification to the provisos governing depreciation-related provisions.


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