Sub-heading amendment: omission of 'or applications' narrows the descriptive scope of Chapter XX in the Income-tax Act. Amendment of the sub-heading to Chapter XX of the Income-tax Act deletes the words 'or applications' from that sub-heading, referencing the prior substitution effected by section 99 of the Direct Tax Laws (Amendment) Act, 1987; the change is a textual omission confined to the chapter heading and alters the descriptive scope conveyed by the sub-heading.
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Provisions expressly mentioned in the judgment/order text.
Sub-heading amendment: omission of 'or applications' narrows the descriptive scope of Chapter XX in the Income-tax Act.
Amendment of the sub-heading to Chapter XX of the Income-tax Act deletes the words "or applications" from that sub-heading, referencing the prior substitution effected by section 99 of the Direct Tax Laws (Amendment) Act, 1987; the change is a textual omission confined to the chapter heading and alters the descriptive scope conveyed by the sub-heading.
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