Omission of statutory provisions under gift-tax law alters applicable provisions and takes effect from the specified commencement date. Sections specified in the Gift-tax Act are omitted by the Direct Tax Laws (Amendment) Act, 1987, effecting statutory removal of those provisions and altering the Act's regulatory framework; the omission operates with effect from the 1st day of April, 1988, fixing the commencement date for the repeal and subsequent non applicability of the omitted provisions.
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 statutory provisions under gift-tax law alters applicable provisions and takes effect from the specified commencement date.
Sections specified in the Gift-tax Act are omitted by the Direct Tax Laws (Amendment) Act, 1987, effecting statutory removal of those provisions and altering the Act's regulatory framework; the omission operates with effect from the 1st day of April, 1988, fixing the commencement date for the repeal and subsequent non applicability of the omitted provisions.
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