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        F. Acts / Amendment Acts

        Section 95 - Amendment of Act 4 of 1988

        Direct Tax Laws (Amendment) Act, 1989
        Chapter V
        AMENDMENTS TO THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987

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        Amendment of Direct Tax Laws updates multiple sections, omitting provisions and substituting officer title to Assessing Officer. The Amendment extensively omits specified clauses and sections of the Direct Tax Laws (Amendment) Act, 1987, substitutes certain provisions and narrows referenced provisions, and in particular inserts deeming language that specified substitutions 'shall be deemed to have been substituted with effect from the 1st day of April, 1988.' It also substitutes the designation 'Income-tax Officer' with 'Assessing Officer' in listed clauses, and the Bill is certified as a Money Bill.
                          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.

                              Amendment of Direct Tax Laws updates multiple sections, omitting provisions and substituting officer title to Assessing Officer.

                              The Amendment extensively omits specified clauses and sections of the Direct Tax Laws (Amendment) Act, 1987, substitutes certain provisions and narrows referenced provisions, and in particular inserts deeming language that specified substitutions "shall be deemed to have been substituted with effect from the 1st day of April, 1988." It also substitutes the designation "Income-tax Officer" with "Assessing Officer" in listed clauses, and the Bill is certified as a Money Bill.


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