Application of section 14B extended to the assessment year commencing on 1 April 1989 and subsequent assessment years. The amendment inserts a deeming provision into the Gift-tax Act providing that the section's provisions shall apply in respect of assessment for the assessment year commencing on 1 April 1989 and subsequent assessment years.
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.
Application of section 14B extended to the assessment year commencing on 1 April 1989 and subsequent assessment years.
The amendment inserts a deeming provision into the Gift-tax Act providing that the section's provisions shall apply in respect of assessment for the assessment year commencing on 1 April 1989 and subsequent assessment years.
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