Repeal and saving clause preserves actions under a repealed ordinance as valid under the amended income tax Act. Repeal and saving provision repeals the Income-tax (Amendment) Ordinance, 1975, but deems any act or action done under the principal Act as amended by that Ordinance to have been done under the principal Act as amended by the present Amendment Act, preserving continuity and legal validity of prior measures.
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.
Repeal and saving clause preserves actions under a repealed ordinance as valid under the amended income tax Act.
Repeal and saving provision repeals the Income-tax (Amendment) Ordinance, 1975, but deems any act or action done under the principal Act as amended by that Ordinance to have been done under the principal Act as amended by the present Amendment Act, preserving continuity and legal validity of prior measures.
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