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        Case ID :
        Income Tax

        Specifies the State of Punjab u/s. 5A(2B)(b) - 1027 - Income Tax Act, 1961

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        Specification of State application of estate duty amendments applies to agricultural land estate duty in Punjab from 1 March 1981. The Central Government specifies the State of Punjab as the State to which the amendments by the Estate Duty (Amendment) Act, 1982 apply, pursuant to a resolution under Article 252, and declares that those amendments are deemed to have applied from 1 March 1981 to estate duty on agricultural lands situated in Punjab.
                          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.

                                Specification of State application of estate duty amendments applies to agricultural land estate duty in Punjab from 1 March 1981.

                                The Central Government specifies the State of Punjab as the State to which the amendments by the Estate Duty (Amendment) Act, 1982 apply, pursuant to a resolution under Article 252, and declares that those amendments are deemed to have applied from 1 March 1981 to estate duty on agricultural lands situated in Punjab.


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