Commencement: Income-tax (Amendment) Act, 1999 is titled and deemed to have come into force on 1 July 1999. The Act is designated the Income-tax (Amendment) Act, 1999 and is enacted to amend the Income-tax Act; it is deemed to have come into force on 1 July 1999, establishing the statute's title and retroactive commencement for application of the amendments.
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Provisions expressly mentioned in the judgment/order text.
Commencement: Income-tax (Amendment) Act, 1999 is titled and deemed to have come into force on 1 July 1999.
The Act is designated the Income-tax (Amendment) Act, 1999 and is enacted to amend the Income-tax Act; it is deemed to have come into force on 1 July 1999, establishing the statute's title and retroactive commencement for application of the amendments.
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