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          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.

          <h1>Industrial Park Scheme: government frames a tax-related scheme under income tax law, effective on Gazette publication.</h1> The Central Government, exercising delegated authority under the Income-tax law, frames the Industrial Park Scheme, 2002 as a statutory tax-related scheme for industrial parks. The scheme is titled Industrial Park Scheme, 2002 and takes effect on the date of its publication in the Official Gazette, making Gazette notification the operative commencement event.

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