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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 92 amendment to section 230A monetary limit from fifty thousand to one lakh rupees omitted before taking effect</h1> Section 92 of the Direct Tax Laws (Amendment) Act, 1987 originally amended section 230A of the Income-tax Act, 1961 by substituting the monetary limit from 'fifty thousand rupees' to 'one lakh rupees' in sub-section (1). However, this provision was subsequently omitted by Section 88 of the Finance Act 1988 with effect from April 1, 1988, before it could take effect.
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