Part IV - VALIDATION OF THE CENTRAL CIVIL SERVICES (PENSION) RULES AND PRINCIPLES FOR EXPENDITURE ON PENSION LIABILITES FROM THE CONSOLIDATED FUND OF INDIA (From Section 147 to Section 150)
Transitional cut off for tax provisions: post cut off receipts for specified services excluded from earlier provisions. Amendments to the Finance Act, 2016 establish a transitional cut off at 1 April 2025: one provision is limited to apply only before that date, and a new sub section provides that the section dealing with specified services shall not apply to consideration for specified services received or receivable on or after 1 April 2025.
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.
Transitional cut off for tax provisions: post cut off receipts for specified services excluded from earlier provisions.
Amendments to the Finance Act, 2016 establish a transitional cut off at 1 April 2025: one provision is limited to apply only before that date, and a new sub section provides that the section dealing with specified services shall not apply to consideration for specified services received or receivable on or after 1 April 2025.
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