Amendment of section 80B: specified clauses omitted, altering statutory structure of deductions in the Income-tax Act. Amendment of section 80B deletes specified sub clauses: the Direct Tax Laws (Amendment) Act, 1987 omits clauses (2), (4), (6) and (8) from section 80B of the Income tax Act, effecting textual removal of those statutory components from the section's operative framework.
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.
Amendment of section 80B: specified clauses omitted, altering statutory structure of deductions in the Income-tax Act.
Amendment of section 80B deletes specified sub clauses: the Direct Tax Laws (Amendment) Act, 1987 omits clauses (2), (4), (6) and (8) from section 80B of the Income tax Act, effecting textual removal of those statutory components from the section's operative framework.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.