Amendment to section 34A expands cross-references to include an additional provision, broadening the subsection's scope. The amendment inserts an additional cross-reference into subsection (4B)(c) of section 34A of the wealth-tax statute, adding the new provision immediately after the existing reference to section 23 and thereby broadening the subsection's list of referenced provisions; the insertion takes effect from the commencement date specified by the Finance Act, 2000.
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 section 34A expands cross-references to include an additional provision, broadening the subsection's scope.
The amendment inserts an additional cross-reference into subsection (4B)(c) of section 34A of the wealth-tax statute, adding the new provision immediately after the existing reference to section 23 and thereby broadening the subsection's list of referenced provisions; the insertion takes effect from the commencement date specified by the Finance Act, 2000.
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