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        Section 32 - Omission of section 88D

        Finance Act, 2005
        Chapter III
        DIRECT TAXES

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        Omission of section 88D: provision removed from the Income-tax Act, taking effect from 1 April 2006. The Finance Act, 2005 omits section 88D of the Income-tax Act; section 88D is removed with effect from the 1st day of April, 2006, representing a statutory deletion within the direct taxes framework.
                          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.

                                Omission of section 88D: provision removed from the Income-tax Act, taking effect from 1 April 2006.

                                The Finance Act, 2005 omits section 88D of the Income-tax Act; section 88D is removed with effect from the 1st day of April, 2006, representing a statutory deletion within the direct taxes framework.


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