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        Case ID :
        Income Tax

        Clarification as regards Instruction No. 1979 dated 27/3/2003 and Instruction No. 1985 dated 29/6/2000-reg.

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        Non-retrospective application confirmed: specified tax instructions operate prospectively and are administrative in nature. The communication clarifies that the specified income-tax Instructions operate prospectively, are not retrospective in application, and are administrative in nature governing future administrative conduct and implementation.
                          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.

                                Non-retrospective application confirmed: specified tax instructions operate prospectively and are administrative in nature.

                                The communication clarifies that the specified income-tax Instructions operate prospectively, are not retrospective in application, and are administrative in nature governing future administrative conduct and implementation.


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