Consequential amendments to income-tax law update section cross-references and revise deduction and procedural references accordingly. Consequential amendments update the Income-tax Act by modifying deduction-related cross-references-adding an additional deduction reference and omitting others-narrowing an assessment proviso reference to a single subsection, and inserting clause-specific wording in a penalty-procedure provision to align internal statutory references with the amended statutory structure.
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 to income-tax law update section cross-references and revise deduction and procedural references accordingly.
Consequential amendments update the Income-tax Act by modifying deduction-related cross-references-adding an additional deduction reference and omitting others-narrowing an assessment proviso reference to a single subsection, and inserting clause-specific wording in a penalty-procedure provision to align internal statutory references with the amended statutory structure.
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