Omission of clause (vii) in an Income-tax provision alters the statutory text effective from the stated commencement date. The amendment provides that clause (vii) shall be omitted from the referenced provision of the Income-tax Act, enacted by the Finance Act, 2005, and takes effect from the first day of April, 2006, thereby modifying the statutory text and its application prospectively by excising the identified clause.
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 clause (vii) in an Income-tax provision alters the statutory text effective from the stated commencement date.
The amendment provides that clause (vii) shall be omitted from the referenced provision of the Income-tax Act, enacted by the Finance Act, 2005, and takes effect from the first day of April, 2006, thereby modifying the statutory text and its application prospectively by excising the identified clause.
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