Chapter reference substitution clarifies that section cross references now use 'foregoing provisions of the Chapter', altering prior listings. The amendment substitutes the enumerated phrase beginning with 'sections 192' and ending with 'section 196D' in section 205 of the Income tax Act with the words 'the foregoing provisions of this Chapter', thereby replacing specific section citations with a single chapter level reference, effective from the 1st day of October, 2004 under the Finance (No. 2) Act, 2004.
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.
Chapter reference substitution clarifies that section cross references now use 'foregoing provisions of the Chapter', altering prior listings.
The amendment substitutes the enumerated phrase beginning with "sections 192" and ending with "section 196D" in section 205 of the Income tax Act with the words "the foregoing provisions of this Chapter", thereby replacing specific section citations with a single chapter level reference, effective from the 1st day of October, 2004 under the Finance (No. 2) Act, 2004.
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