Activation of amended tax provisions: specified Income-tax and Wealth-tax provisions brought into force with targeted exceptions. Explanatory guidance addresses commencement of selected amendments in the Taxation Laws (Amendment) Act, 1975, noting activation by Central Government notification from the stated commencement date, cross-referencing earlier notes for provisions already in force, and identifying particular Income-tax and Wealth-tax provisions as operational subject to narrowly described exceptions and the notifications that govern commencement.
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.
Activation of amended tax provisions: specified Income-tax and Wealth-tax provisions brought into force with targeted exceptions.
Explanatory guidance addresses commencement of selected amendments in the Taxation Laws (Amendment) Act, 1975, noting activation by Central Government notification from the stated commencement date, cross-referencing earlier notes for provisions already in force, and identifying particular Income-tax and Wealth-tax provisions as operational subject to narrowly described exceptions and the notifications that govern commencement.
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