Income-tax amendment omits clause (c) from section 222 with retrospective effect from 30 March 2026. Section 222 of the Income-tax Act is amended by omitting clause (c) from sub-section (1), with the omission deemed to have taken effect from 30 March 2026. The amendment removes clause (c) from the statutory text with retrospective effect from the specified date.
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Provisions expressly mentioned in the judgment/order text.
Income-tax amendment omits clause (c) from section 222 with retrospective effect from 30 March 2026.
Section 222 of the Income-tax Act is amended by omitting clause (c) from sub-section (1), with the omission deemed to have taken effect from 30 March 2026. The amendment removes clause (c) from the statutory text with retrospective effect from the specified date.
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