Repeal and saving clause preserves acts taken under the prior ordinance as valid under the amended Income-tax Act. The provision repeals the Income-tax (Amendment) Second Ordinance, 1997 and provides that, notwithstanding such repeal, anything done or any action taken under the Income-tax Act as amended by that Ordinance shall be deemed to have been done or taken under the Income-tax Act as amended by this Act, thereby validating prior acts and preserving legal continuity.
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 acts taken under the prior ordinance as valid under the amended Income-tax Act.
The provision repeals the Income-tax (Amendment) Second Ordinance, 1997 and provides that, notwithstanding such repeal, anything done or any action taken under the Income-tax Act as amended by that Ordinance shall be deemed to have been done or taken under the Income-tax Act as amended by this Act, thereby validating prior acts and preserving legal continuity.
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