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