Tax credit set-off rules under section 266 are aligned through substitution of clause language across key sub-sections. Section 266 is amended so that the relevant clauses in sub-sections (2), (4) and (6) expressly cover any tax credit claimed to be set off under sections 206(2)(e) to (h) and 206(3) and (4). The amendment standardises the wording across the affected sub-sections and aligns them with the specified tax credit set-off provisions.
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.
Tax credit set-off rules under section 266 are aligned through substitution of clause language across key sub-sections.
Section 266 is amended so that the relevant clauses in sub-sections (2), (4) and (6) expressly cover any tax credit claimed to be set off under sections 206(2)(e) to (h) and 206(3) and (4). The amendment standardises the wording across the affected sub-sections and aligns them with the specified tax credit set-off provisions.
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