Income-tax cross-reference amendment updates section 399 by replacing the reference to section 427 with section 427(1) and (2). Section 399 of the Income-tax Act is amended by substituting '427(1) and (2)' for the figures '427' at both places where they occur. The change is a textual cross-reference update within section 399 and does not state any broader substantive alteration in the supplied text.
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.
Income-tax cross-reference amendment updates section 399 by replacing the reference to section 427 with section 427(1) and (2).
Section 399 of the Income-tax Act is amended by substituting "427(1) and (2)" for the figures "427" at both places where they occur. The change is a textual cross-reference update within section 399 and does not state any broader substantive alteration in the supplied text.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
