Income tax amendment removes the reference to section 144 from section 270, effective 1 April 2026. Clause 60 amends the assessment provision by omitting the reference to section 144 from sub clause (vi) of clause (a) of sub section (1) of section 270 of the Income tax Act, removing that cross reference from the provision and taking effect from 1 April 2026.
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Provisions expressly mentioned in the judgment/order text.
Income tax amendment removes the reference to section 144 from section 270, effective 1 April 2026.
Clause 60 amends the assessment provision by omitting the reference to section 144 from sub clause (vi) of clause (a) of sub section (1) of section 270 of the Income tax Act, removing that cross reference from the provision and taking effect from 1 April 2026.
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