Commencement procedure permits staggered notification of different provisions under the Taxation Laws (Amendment) Act for amending tax statutes. The Act is titled the Taxation Laws (Amendment) Act, 1975 and will come into force on such date or dates as the Central Government may appoint by notification in the Official Gazette; different provisions may have different commencement dates, and any reference to the Act's commencement in its amendments is to be read as the coming into force of the particular provision.
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Provisions expressly mentioned in the judgment/order text.
Commencement procedure permits staggered notification of different provisions under the Taxation Laws (Amendment) Act for amending tax statutes.
The Act is titled the Taxation Laws (Amendment) Act, 1975 and will come into force on such date or dates as the Central Government may appoint by notification in the Official Gazette; different provisions may have different commencement dates, and any reference to the Act's commencement in its amendments is to be read as the coming into force of the particular provision.
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