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        F. Acts / Amendment Acts

        Section 116 - Amendment of section 5

        Finance Act, 2002
        Chapter III
        DIRECT TAXES

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        Amendment to Expenditure-tax Act removes specified subclauses under section 5, altering the scope of chargeable expenditure. Section 5 of the Expenditure-tax Act is amended by the Finance Act, 2002 through omission of sub-clauses (b) and (d) of clause (1), with that textual deletion taking effect from the 1st day of June, 2002.
                          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 Expenditure-tax Act removes specified subclauses under section 5, altering the scope of chargeable expenditure.

                                Section 5 of the Expenditure-tax Act is amended by the Finance Act, 2002 through omission of sub-clauses (b) and (d) of clause (1), with that textual deletion taking effect from the 1st day of June, 2002.


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