[R1]Prior to its omission, Tenth Schedule was
inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989, and
later on amended by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.
Original Tenth Schedule was inserted by the Finance Act, 1975, w.e.f. 1-4-1976 and was later on omitted by the Finance Act, 1985, w.e.f. 1-4-1986.