Omission of Eighth Schedule: statutory removal treats that schedule as retrospectively omitted from income-tax law. Omission of the Eighth Schedule from the Income-tax Act is effected by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, and the Schedule is to be deemed omitted with retrospective effect, so that the provisions of that Schedule cease to form part of the operative statute from the stated effective date.
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.
Omission of Eighth Schedule: statutory removal treats that schedule as retrospectively omitted from income-tax law.
Omission of the Eighth Schedule from the Income-tax Act is effected by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, and the Schedule is to be deemed omitted with retrospective effect, so that the provisions of that Schedule cease to form part of the operative statute from the stated effective date.
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