Omission of statutory provisions removes multiple sections of the Income tax Act, altering the statute's substantive framework. The Direct Tax Laws (Amendment) Act, 1987 effects the omission of specified provisions from the Income tax Act, 1961 by removing multiple enumerated sections, with that omission taking operative effect from the commencement date prescribed in the amending legislation.
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.
Omission of statutory provisions removes multiple sections of the Income tax Act, altering the statute's substantive framework.
The Direct Tax Laws (Amendment) Act, 1987 effects the omission of specified provisions from the Income tax Act, 1961 by removing multiple enumerated sections, with that omission taking operative effect from the commencement date prescribed in the amending legislation.
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