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CHAPTER VI FOOTNOTES

1Section 23 inserted by Finance Act, 1974. Earlier it was omitted by Finance Ordinance, 1971.
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2Substituted for "Assistant" by Finance Act, 1993.
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3Substituted for "Wealth-tax Officer" by Finance Act, 1993.
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4FROM [and shall be accompanied by . . . . . . . . . . . . . . . . . . hundred rupees shall be paid]
4Words inserted by Finance Act, 1993.
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5FROM [two thousand five hundred rupees or . . . . . . . . . . . . hundred rupees shall be paid]
5Substituted for "five hundred rupees" by Finance Act, 1994.
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6Substituted for "Assistant Commissioner" by Finance Act, 1993.
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7Substituted for "Wealth-tax Officer" by Finance Act, 1993.
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8Words "from orders of the Appellate Assistant Commissioner" omitted by Finance Ordinance, 1971.
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9Sub-section (1) substituted by Finance Act, 1974. Earlier it was substituted by Finance Ordinance, 1971.
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10Substituted for "Assistant Commissioner" by Finance Act, 1993
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FROM [or an order made . . . . . . . . . . . . . section 17B]
11Words etc. inserted by Finance Act, 1992 w.e.f. assessment year 1992-93.
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12Sub-section (2) inserted by Finance Act, 1974. Earlier it was omitted by Finance Ordinance, 1971.
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13Substituted for "Wealth-tax Officer" by Finance Act, 1993.
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14Substituted for "thirty" by Finance Act, 1974, Earlier the word "thirty" was substituted for the original "sixty" by Finance Ordinance, 1971.
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15Words etc. inserted by Finance Act, 1974. Earlier these were omitted by Finance Ordinance, l971.
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16Word etc. inserted by Finance Act, 1974. Earlier these were omitted by Finance Ordinancc, 1971.
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FROM [five thousand . . . . . . . . . . . . . . . . rupees shall be paid.]
17Substituted for "five hundred rupees" by Finance Act. 1994. Earlier the words "five hundred" was substituted for "one hundred" by Finance Act, 1993.
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18Substituted for "5A of the Income Tax Act" by Wealth Tax (Amendment) Ordinance, l980. This Ordinance shall be deemed to have taken effect on June 28, 1979 which is the date of promulgation of the Finance Ordinance, 1979.
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19Substituted for "Income Tax Act" by Wealth Tax (Amendment) Ordinance, 1980. This Ordinance be deemed to have taken effect on June 28, 1979 which is the date of promulgation of the Finance Ordinance, 1979.
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20Sub-sections (12) and (13) inserted by Finance Ordinance, 1971.
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21Sub-section (14) inserted by Finance Act, 1974.
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22Clause (a) substituted by Finance Act, 1974.
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23Words inserted by Finance Act 1974. Earlier these word were omitted by Finance, Ordinance, 1971.
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24Substituted for "twenty-five rupees" by the Finance Act, 1994.
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25Clause (a) inserted by Finance Act, 1974. Earlier this was omitted by Finance Ordinance, 1971.
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26Substituted for "Assistant Commissioner" by Finance Act, 1993.
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27Substituted for ""Commissioner"" by Finance Act, 1991.
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28Words "and" omitted by Finance Act, 1988.
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29Substituted for "full stop" by Finance Act, 1988.
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30Clauses (c) & (d) inserted by Finance Act, 1988.
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31Substituted for ""Regional Commissioner"" by Finance Act, 1991.
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32Sub-section (2) omitted by Finance Act, 1992 w.e.f. assessment year 1992-93.
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33Sections 25A & 25B inserted by Finance Act, 1995.
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34Section 26 omitted by Finance Act, 1992 w.e.f. assessment year 1992-93.
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35Section 27 substituted by Finance Act 1997.
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36Section 28 omitted by Finance Act 1997
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37Section 29 substituted by Finance Act, 1997.
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