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CHAPTER VIII FOOTNOTES
Comma and words inserted by Finance Act, 1974. Earlier these were omitted by Finance Ordinance, 1971.
2
Sub-section (1) substituted by Finance Ordinance, 1980.
3
Clause (aa) inserted by Finance Act, 1992 w.e.f. assessment year 1992-93.
4
Inserted by Finance Act, 1992 w.e.f. assessment year 1992-93.
5
Word etc. inserted by Finance Act, 1974. Earlier these were omitted by Finance Ordinance, 1971.
6
Sub-sections (5) to (7) inserted by Finance Act, 1973.
7
Section 36A inserted by Finance Ordinance, 1981.
8
Words etc, inserted by Finance Ordinance, 1969.
9
Comma and words inserted by Finance Act, 1974. Earlier these were omitted by Finance Ordinance, 1971.
10
Section 38A & 38B inserted by Finance Ordinance, 1981.
11
Section 39 omitted by Finance Ordinance, 198l.
12
Section 41 substituted by Finance Ordinance, 1981
13
Substituted for "section 54 of the Income Tax Act" by Wealth Tax (Amendment) Ordinance, 1980.
14
Substituted for "under that Act" by Wealth Tax (Amendment) Ordinance, 1980.
15
Words etc. "subject to the modification that the reference to the "Commissioner" in sub-section (5) of Section 54 of that Act shall be construed as a reference to the "Commissioner of Wealth Tax" omitted by Wealth Tax (Amendment) Ordinance, 1980.
16
Commas, words etc. inserted by Wealth Tax (Amendment) Ordinance, 1980. The Amendment Ordinance, 1980 shall be deemed to have taken effect on June 28, 1979 which is the date of promulgation of the Finance Ordinance, 1979.
17
Section 44A inserted by Finance Act, 1976.
18
Substituted for "the" by Finance Ordinance, 1969.
19
Inserted by Banking and Financial Services (Amendment of Laws) Ordinance, 1984.
20
Substituted for "Central Government" by Finance Ordinance, 1972.
21
Section 15A inserted by Finance Ordinance. 1981.
Existing section 37 re-numbered as sub-section (1) By No. F. 22 (13)/98-Legis dated 1st July 1998.
Sub-section (2) added By No. F. 22 (13)/98-Legis dated 1st July 1998.
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