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Renumbered for" (22A)" by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4-
5. Inserted ... Renumbered for" (va)" by the Finance Act, 1990, w. e. f. 1- 4- 1990. The original clause (va) was inserted
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same manner as a fine.
1. Sub- section (1A) renumbered as sub- section
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building bodies for attachment to chassis;
1. Renumbered
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Renumbered for clause (i) by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1989.
6. Substituted ... Renumbered for clause (ii) by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1989.
assessee, whether
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Renumbered by the Finance Act, 1989, w. e. f. 1- 4- 1989. Explanations 3 and 4, since substituted should also ... have been renumbered w. r. e. f. 1- 4- 1984 as Explanation 2 was inserted with retrospective effect but section
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Explanation renumbered as Explanation
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renumbered as sub- section (3) of that section
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section (1A) renumbered as sub- section (1AAA) there of by s. 5 ibid
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financial year" (w. e. f. 1- 4- 1963 ).
2. Renumbered
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renumbered by Act 18 of 1981, s. 3 for fifteen years (w. e. f. 1. 9. 1982 ).
power to make
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