Rescission of Notification under tax law effective on publication, preserving acts and omissions made prior to rescission. The Central Government, exercising powers under section 94A of the Income-tax Act, rescinds notification number 86 of 2013 with prospective effect from the date of publication of the rescinding notification in the Official Gazette, while preserving acts done or omissions made prior to the rescission; a corrigendum corrected a typographical term before publication.
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Provisions expressly mentioned in the judgment/order text.
Rescission of Notification under tax law effective on publication, preserving acts and omissions made prior to rescission.
The Central Government, exercising powers under section 94A of the Income-tax Act, rescinds notification number 86 of 2013 with prospective effect from the date of publication of the rescinding notification in the Official Gazette, while preserving acts done or omissions made prior to the rescission; a corrigendum corrected a typographical term before publication.
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