Amendment to Section 94 adds a Scheme framed under section 71 to the list of referenced statutory instruments. The Finance Act, 2008 amends section 94(4) of the Finance Act, 1994 by substituting the words 'Chapter, Scheme framed under section 71 and every notification' for the previous words 'Chapter and every notification', thereby expressly including a Scheme framed under section 71 in the list of instruments referenced by section 94(4).
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.
Amendment to Section 94 adds a Scheme framed under section 71 to the list of referenced statutory instruments.
The Finance Act, 2008 amends section 94(4) of the Finance Act, 1994 by substituting the words "Chapter, Scheme framed under section 71 and every notification" for the previous words "Chapter and every notification", thereby expressly including a Scheme framed under section 71 in the list of instruments referenced by section 94(4).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.