Repeal and saving preserves acts taken under the prior ordinance as effective under the Act as amended by this Act. The statute repeals the Income-tax (Amendment) Ordinance, 1999 while providing that 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 measures despite repeal.
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 preserves acts taken under the prior ordinance as effective under the Act as amended by this Act.
The statute repeals the Income-tax (Amendment) Ordinance, 1999 while providing that 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 measures despite repeal.
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