Consequential amendments revise tax law cross-references, officer titles and the rural area definition, preserving certain original references. Consequential amendments update the Income-tax Act by substituting, inserting and omitting textual provisions to align cross-references, procedural phrases and terminology; they include a rule preserving certain references by providing that, for specified sections, references shall be construed as if the Amendment Act's changes had not occurred, substitution of officer titles, omission of provisos and sections, and a revised definition of 'rural area' setting municipal population and distance criteria with power to notify exceptions.
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.
Consequential amendments revise tax law cross-references, officer titles and the rural area definition, preserving certain original references.
Consequential amendments update the Income-tax Act by substituting, inserting and omitting textual provisions to align cross-references, procedural phrases and terminology; they include a rule preserving certain references by providing that, for specified sections, references shall be construed as if the Amendment Act's changes had not occurred, substitution of officer titles, omission of provisos and sections, and a revised definition of "rural area" setting municipal population and distance criteria with power to notify exceptions.
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