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        F. Acts / Amendment Acts

        Section 19 - Amendment of section 80C

        Taxation Laws (Amendment) Act, 1984
        Chapter II
        AMENDMENTS TO THE INCOME-TAX ACT, 1961

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        Section 80C amendment clarifies 'consisting, in either case, only of' language and applies specified retrospective effect. The amendment substitutes wording in two clauses of section 80C to read 'consisting, in either case, only of' (clause (g)) and 'or, where the assessee is an association of persons or a body of individuals consisting, in either case, only of' (clause (h)), and declares these substitutions effective from specified retrospective commencement dates.
                          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.

                                Section 80C amendment clarifies "consisting, in either case, only of" language and applies specified retrospective effect.

                                The amendment substitutes wording in two clauses of section 80C to read "consisting, in either case, only of" (clause (g)) and "or, where the assessee is an association of persons or a body of individuals consisting, in either case, only of" (clause (h)), and declares these substitutions effective from specified retrospective commencement dates.


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