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          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.

          <h1>Amendment to section 220 adds a cross-reference to section 246A, extending subsection (6) of the Income-tax Act.</h1> Subsection (6) of section 220 is amended by inserting the words, figures and letter 'or section 246A' immediately after the reference to 'under section 246,' thereby expanding the subsection's cross-reference; the insertion takes effect from the first day of June, 2000 under the Finance Act, 2000.

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