Provisions of sub-section (1) of the said section shall not apply to an authority as is referred to in clause (20A) of section 10 of the said Act - S.O.143 - Income Tax Act, 1961
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Attachment exemption for housing authorities clarified, excluding statutory housing bodies from the attachment provision under the tax law. The notification, issued under the enabling subsection of the relevant tax provision, declares that the provisions of sub section (1) of the said section shall not apply to authorities referred to in clause (20A) of the Act, described as bodies constituted in India to deal with and satisfy the need for housing accommodation of cities, towns and villages.
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.
Attachment exemption for housing authorities clarified, excluding statutory housing bodies from the attachment provision under the tax law.
The notification, issued under the enabling subsection of the relevant tax provision, declares that the provisions of sub section (1) of the said section shall not apply to authorities referred to in clause (20A) of the Act, described as bodies constituted in India to deal with and satisfy the need for housing accommodation of cities, towns and villages.
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