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CHAPTER V
Word "and" omitted by Finance Ordinance, 1981.
Words etc. inserted by Finance Act, 1985.
Substituted for full stop by Finance Ordinance, 1981.
Clauses (g), (h) and (i) inserted by Finance Ordinance, 1981.
Sub-section (1A) inserted by Finance Ordinance, 1984.
Words and commas inserted by Finance Act, 1985, and shall be deemed always to have been so inserted.
Sub-section (2) omitted by Finance Ordinance, 1980.
FROM [certificate, security, share, debenture or debenture stock (hereinafter referred to as the 'Certificate') to which clauses (a), (b), (d), (e), (h) and (i) of sub-section (1)]
Substituted for "Certificate to which sub-section (2)" by Finance Ordinance, 1980.
FROM [, (e), (h) and (i)]
Substituted for "and (e)" by Finance Ordinance, 1981.
Sub-section (3A) inserted by Finance Act, 1986.
Substituted for "sub-section (3)" by Finance Act, 1986.
Substituted for "Subject to the provisions of section 45, an" vide Finance Act, 1997.
Words inserted by Finance Ordinance, 1984.
FROM [ Provided that . . . .. . . . . for his own use.]
Proviso inserted by Finance Act, 1997.
Section 44 renumbered as sub-section (1) by Finance Ordinance, 1980.
Sub-section (2) inserted by Finance Ordinance, 1980.
Section 44A inserted by Finance Ordinance, 1980.
Figure and comma "42," omitted by Finance Act, 1997.
Substituted for "thirty per cent" by Finance Ordinance, 1980 w.e.f. income year relevant to assessment year 1981-82.
Substituted for "forty-five" by Finance Ordinance, 1982 w.e.f. income year relevant to assessment year 1983-84. The word "forty-five" was earlier substituted for "forty" by Finance Ordinance, 1981 w.e.f. assessment year 1982-83. The word "forty" was substituted for the original "thirty-five" by Finance Ordinance, 1980 w.e.f. assessment year 1981-82.
Words inserted by Finance Act, 1993 w.e.f. assessment year 1994-95.
Substituted for full stop by Finance Act, 1992.
Clause (c) inserted by Finance Act, 1992.
Sub-sections (3) shall be omitted by Finance Act, 1998 dated 1st July, 1998.
Substituted for "five" by Finance Act, 1993.
Sub-section (4) substituted by Finance Act, 1989.
Words etc. inserted by Finance Act, 1993.
Clause (c) substituted by Finance Ordinance, 1983.
Substituted for "1983" by Finance Ordinance, 1983.
Sub-section (7) substituted by Finance Ordinance, 1980
Substituted for "Income Tax Officer" by Finance Act, 1993.
These words are inserted by Finance Act. 1998 dated 1st July, 1998.
RETURN
The word "ten" substituted by Finance Act 1998, dated 1st July, 1998.
The words " twenty five" substituted by Finance Act. 1998, dated 1st July, 1998.
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