Exclusion from section 115JD: taxpayers opting under sections 115BAC or 115BAD are not subject to its provisions. The amendment adds a sub section to state that section 115JD shall not apply to a person who has exercised the option referred to in section 115BAC or ... Summary
Exclusion from section 115JD: taxpayers opting under sections 115BAC or 115BAD are not subject to its provisions.
The amendment adds a sub section to state that section 115JD shall not apply to a person who has exercised the option referred to in section 115BAC or section 115BAD, effective from the first day of April, 2021.
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