Section 186 amendment sets the effective date of registration cancellation at the end of the financial year. The amendment to section 186 substitutes the words 'the date of the order cancelling the registration' with 'the end of the financial year in which the order cancelling the registration was passed,' thereby making the effective moment of a registration cancellation the end of that financial year, with effect from the commencement date specified in the amending Act.
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 186 amendment sets the effective date of registration cancellation at the end of the financial year.
The amendment to section 186 substitutes the words "the date of the order cancelling the registration" with "the end of the financial year in which the order cancelling the registration was passed," thereby making the effective moment of a registration cancellation the end of that financial year, with effect from the commencement date specified in the amending Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
