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        F. Acts / Amendment Acts

        Section 51 - Omission of section 144B

        Direct Tax Laws (Amendment) Act, 1987
        Chapter II
        AMENDMENTS TO THE INCOME-TAX ACT, 1961

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        Omission of section 144B: amendment removes that provision from the Income-tax Act, changing statutory tax framework. The Direct Tax Laws (Amendment) Act, 1987 expressly omits section 144B from the Income-tax Act, 1961, thereby deleting the provision and its operative content without detailing consequential or transitional measures.
                          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 section 144B: amendment removes that provision from the Income-tax Act, changing statutory tax framework.

                                The Direct Tax Laws (Amendment) Act, 1987 expressly omits section 144B from the Income-tax Act, 1961, thereby deleting the provision and its operative content without detailing consequential or transitional measures.


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