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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>Commencement of Income-tax Amendment Act establishes retrospective operation and citation for amendments to the principal Act.</h1> The Income-tax (Amendment) Act, 1996 amends the Income-tax Act, 1961, is cited by its short title and is declared to have come into force retrospectively from the fourteenth day of November, 1996, having received presidential assent on the nineteenth day of December, 1996.

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