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        F. Acts / Amendment Acts

        Section 47 - Amendment of section 204

        Finance (No. 2) Act, 2004
        Chapter III
        DIRECT TAXES

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        Reference consolidation in section 204 converts enumerated cross references into a chapter wide textual reference, simplifying statutory cross links. The amendment substitutes an enumerated cross-reference in section 204 with the phrase 'the foregoing provisions of this Chapter', converting an earlier list of individual sections into a consolidated chapter wide reference and simplifying internal cross references, with the substitution effective from the stated operative date.
                          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.

                                Reference consolidation in section 204 converts enumerated cross references into a chapter wide textual reference, simplifying statutory cross links.

                                The amendment substitutes an enumerated cross-reference in section 204 with the phrase "the foregoing provisions of this Chapter", converting an earlier list of individual sections into a consolidated chapter wide reference and simplifying internal cross references, with the substitution effective from the stated operative date.


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