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CHAPTER VII FOOTNOTES
1Words "or penalty" omitted by Finance Ordinance, 1981.
RETURN
2
Words "and penalties" omitted by Finance Ordinance, 1981.
3
Section 31A substituted by Finance Ordinance, 1981. Earlier it was inserted by Finance Act, 1964.
4
Section 31B inserted by Finance Act, 1965 and renumbered as sub-section (2) by Finance Ordinance, 1970 which added sub-section (l).
5
Sub-section (1) substituted by Finance Ordinance, 1984. Earlier this was inserted by Finance Ordinance, 1970.
6
Substituted for "has paid tax under section 14A, and the tax so paid" by Finance Act, 1993.
7
Words etc. inserted by Finance Act, 1993.
8
Substituted for "eight" by Finance Ordinance, 1980. Earlier it was substituted for "six" by Finance Act, 1966.
9
Substituted for "full stop" by Finance Act, 1966.
10
Proviso inserted by Finance Act, 1966.
11
Words etc. inserted by Finance Act, 1974. Earlier these were omitted by Finance Ordinance, 1971.
11A
Words "or a reference" substituted by Finance Act, 1997.
12
Sections 31BB & 31BBB inserted by Finance Act, 1992 w.e.f. assessment year 1992-93.
13
Section 31C inserted by Finance Act, 1965.
14
Substituted for "four" by Finance Act, 1966.
15
Sections 31D & 31E inserted by Finance Ordinance, 1981.
16
Substituted for "Wealth-tax Officer" by Finance Act, 1993.
17
Substituted for "or the Gift-tax Act, 1963 (XIV of 1963)," by Finance Act, 1993.
18
Substituted for "sub-sections (1), (1A), (2), (3), (4), (5), (5A) and (7) of section 46 and Sections 46A, 46B, 46C, 46D and 47 of the Income Tax Act" by Wealth Tax (Amendment) Ordinance, 1980. Earlier the words etc. "and sections 46A, 46B, 46C, 46D and 47" were substituted for and section 47" by Finance Ordinance, 1969. 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.
19
Substituted for "Wealth-tax Officer" by Finance Act, 1993.
20
Substituted for "Income Tax Officer" by Finance Act, 1993.
21
Section 34 omitted by Finance Act, 1977.
In section 31B Proviso added by No. F.22 (13)/98-Legis dated 1st July 1998.
These words shall be omitted "sub-section (1) of" by F.22 (13)/98-Legis dated 1st July 1998.
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