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 ... Summary
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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