Chapter XXII-A
Annuity deposits
[Chapter XXII-A, consisting of sections
280A, 280B, 280C, 280D, 280E, 280F, 280G, 280H, 280-I, 280J, 280K, 280L, 280M,
280N, 280-O, 280P, 280Q, 280R, 280S, 280T, 280U, 280V, 280W and 280X, omitted
by the Finance Act, 1988, w.e.f. 1-4-1988. The Chapter was inserted by the
Finance Act, 1964, w.e.f. 1-4-1964 and has not been in operation since 1-4-1969
when the requirement as to annuity deposit was discontinued by the Finance Act,
1968, w.e.f. 1-4-1968 through an amendment made in section 280C.]
Chapter XXII-B
Tax credit
certificates
[Chapter XXII-B, consisting of sections 280Y, 280Z, 280ZA, 280ZB, 280ZC, 280ZD and 280ZE, omitted by the Finance Act, 1990, w.e.f.
1-4-1990. No tax credit certificate granted under section
280Z or section 280ZC shall be produced
before the Assessing Officer after the 31st day of March, 1991 for the purposes
of sub-section (6) of section 280Z or, as the
case may be, sub-section (4) of section 280ZC.
Earlier Chapter XXII-B was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]