Commencement of legislation: amendment provides immediate commencement for a specific section and retrospective commencement for remaining provisions. The Income-tax (Second Amendment) Act, 1981 provides that Section 3 shall come into force immediately, while the remaining provisions are deemed to have come into force retrospectively from 11th July, 1981, creating a dual commencement mechanism distinguishing immediate effect for one provision and retrospective effect for the rest.
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.
Commencement of legislation: amendment provides immediate commencement for a specific section and retrospective commencement for remaining provisions.
The Income-tax (Second Amendment) Act, 1981 provides that Section 3 shall come into force immediately, while the remaining provisions are deemed to have come into force retrospectively from 11th July, 1981, creating a dual commencement mechanism distinguishing immediate effect for one provision and retrospective effect for the rest.
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