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    <title>The Taxation Laws (Amendment) Act, 1984--Explanatory notes on the provisions thereof (Part 1)</title>
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    <description>The Act amends income tax and wealth tax law to clarify substantive exemptions and deductions (notably for non resident film shooting income, earned leave payments as salary, house rent allowance and aggregate standard deduction), to adjust computation rules for new residential lettings and reinvestment of compulsory acquisition compensation, and to reform procedural regimes by extending limitation periods, revising summary assessment and appeal routes, creating a special procedure to avoid repetitive appeals, and strengthening Settlement Commission procedures including disclosure, payment, and interest consequences; many amendments take effect from specified retrospective dates or 1 October 1984.</description>
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    <pubDate>Fri, 14 Sep 1984 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/circulars?id=4793</link>
      <description>The Act amends income tax and wealth tax law to clarify substantive exemptions and deductions (notably for non resident film shooting income, earned leave payments as salary, house rent allowance and aggregate standard deduction), to adjust computation rules for new residential lettings and reinvestment of compulsory acquisition compensation, and to reform procedural regimes by extending limitation periods, revising summary assessment and appeal routes, creating a special procedure to avoid repetitive appeals, and strengthening Settlement Commission procedures including disclosure, payment, and interest consequences; many amendments take effect from specified retrospective dates or 1 October 1984.</description>
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      <pubDate>Fri, 14 Sep 1984 00:00:00 +0530</pubDate>
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