Repeal and saving: ordinance repeal confirmed and prior actions are deemed effective under the current amendment. The provision effects repeal of the Income-tax (Amendment) Ordinance, 1981 and provides that any act, decision, or action taken under the principal Act as amended by that Ordinance shall be deemed to have been done under the principal Act as amended by this Act, thereby preserving legal continuity and validating prior measures.
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Provisions expressly mentioned in the judgment/order text.
Repeal and saving: ordinance repeal confirmed and prior actions are deemed effective under the current amendment.
The provision effects repeal of the Income-tax (Amendment) Ordinance, 1981 and provides that any act, decision, or action taken under the principal Act as amended by that Ordinance shall be deemed to have been done under the principal Act as amended by this Act, thereby preserving legal continuity and validating prior measures.
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