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        F. Acts / Amendment Acts

        Section 11 - Amendment of section 35DDA

        Finance Act, 2005
        Chapter III
        DIRECT TAXES

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        Retirement-related tax wording change shifts phrase from a timed event to a broader connection, altering tax characterisation of payments. Amendment replacing the phrase 'at the time of his voluntary retirement' with 'in connection with his voluntary retirement' changes the temporal and causal scope of tax treatment for payments related to voluntary retirement and is stated to have retrospective effect.
                          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.

                                Retirement-related tax wording change shifts phrase from a timed event to a broader connection, altering tax characterisation of payments.

                                Amendment replacing the phrase "at the time of his voluntary retirement" with "in connection with his voluntary retirement" changes the temporal and causal scope of tax treatment for payments related to voluntary retirement and is stated to have retrospective effect.


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