https://www.taxtmi.com/caselaws?id=37065 Omission of sections 280K, 280R and 280T did not extinguish the annuity deposit scheme or the existing liability created under section 280C of the Income-tax Act, 1961. The chapter was treated as a complete statutory scheme imposing an obligation to make annuity deposits, while section 280K operated only as an auxiliary provision for quantification at assessment. The remaining assessment provisions continued to permit determination of income and credit for statutory deductions, and the omission of the enabling provisions was treated as a repeal for section 6(c) of the General Clauses Act, 1897, so accrued liabilities and rights survived. en-us Mon, 20 Mar 1978 00:00:00 +0530 Fri, 26 Mar 2010 12:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37065 Omission of sections 280K, 280R and 280T did not extinguish the annuity deposit scheme or the existing liability created under section 280C of the Income-tax Act, 1961. The chapter was treated as a complete statutory scheme imposing an obligation to make annuity deposits, while section 280K operated only as an auxiliary provision for quantification at assessment. The remaining assessment provisions continued to permit determination of income and credit for statutory deductions, and the omission of the enabling provisions was treated as a repeal for section 6(c) of the General Clauses Act, 1897, so accrued liabilities and rights survived. Case-Laws Income Tax Mon, 20 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37065