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        Section 100 - Omission of section 247 (Omitted)

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

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        Omission of section 247: removal effected by Direct Tax Laws (Amendment) Act, 1989, eliminating the prior statutory clause. Omission of section 247: section 247 of the Income-tax Act, 1961 was removed by the Direct Tax Laws (Amendment) Act, 1989, which specified the effective date and replaced the prior provision that had expressly provided for the omission.
                          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 247: removal effected by Direct Tax Laws (Amendment) Act, 1989, eliminating the prior statutory clause.

                                Omission of section 247: section 247 of the Income-tax Act, 1961 was removed by the Direct Tax Laws (Amendment) Act, 1989, which specified the effective date and replaced the prior provision that had expressly provided for the omission.


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