Retrospective application of prior section version ensures earlier assessments are governed by pre-amendment rules for relevant years. The amendment deems a new subsection inserted into section 15B effective from 1 April 1989 and provides that the pre-amendment form of section 15B shall apply to the assessment year commencing 1 April 1988 and to any earlier assessment year; references in section 15B to other provisions of the Act are to be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year.
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.
Retrospective application of prior section version ensures earlier assessments are governed by pre-amendment rules for relevant years.
The amendment deems a new subsection inserted into section 15B effective from 1 April 1989 and provides that the pre-amendment form of section 15B shall apply to the assessment year commencing 1 April 1988 and to any earlier assessment year; references in section 15B to other provisions of the Act are to be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year.
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