In force · As amended up to 2026-08
5. In section 35C, in sub-section (4), for the words, figures and letters "Save as provided in section 35G or section 35L", the words and figures "Save as provided in the National Tax Tribunal Act, 2005" shall be substituted.
6. Sections 35G, 35H, 35-I and 35J shall be omitted.
5. In section 29A, after the words "preferred to the Supreme Court", the words and figures "under this Act before the commencement of the National Tax Tribunal Act, 2005" shall be inserted.
5. In section 28AB, in Explanations 1 and 2, after the words "Appellate Tribunal", the words ", National Tax Tribunal" shall be inserted.
Source: India Code