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        F. Acts / Amendment Acts

        Section 71 - Amendment of section 285B

        Finance Act, 2000
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Reporting threshold increase under income-tax law expands applicability of information-filing obligations from the stated effective date. Amendment increases the reporting threshold for information-filing obligations under the Income-tax law by substituting the prior monetary limit with a higher limit, altering the applicability of section 285B, effective from the stated effective date.
                          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.

                                Reporting threshold increase under income-tax law expands applicability of information-filing obligations from the stated effective date.

                                Amendment increases the reporting threshold for information-filing obligations under the Income-tax law by substituting the prior monetary limit with a higher limit, altering the applicability of section 285B, effective from the stated effective date.


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