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ABBREVIATIONS – Income Tax Act, 1961

Income Tax Act, 1961






Cl. Clause


Cls. Clauses


Expl/Expln. Explanation


Ins. Inserted


Misc. Miscellaneous


r. rule


rr. rules


Sch. Schedule


S./s. Section


Ss./ss. Sections


Subs. Substituted


w.e.f. With effect from


Abbreviations used Substitution of new authorities by


Direct Tax Laws (Amendment) Act, 1987,


s. 2 (w.e.f. 1-4-1988) / Direct Tax


Laws (Amendment) Act, 1989, s. 54


(w.e.f. 1-4-1988).


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Income Tax Act, 1961 


Indian Laws – Bare Acts

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