Amendment to Section 54GB updates the proviso year reference under the Income-tax Act, altering the statutory temporal reference. The Finance Act, 2021 amends Section 54GB of the Income-tax Act by substituting the figures "2021" with "2022" in the proviso to subsection (5), effecting ... Summary
Amendment to Section 54GB updates the proviso year reference under the Income-tax Act, altering the statutory temporal reference.
The Finance Act, 2021 amends Section 54GB of the Income-tax Act by substituting the figures "2021" with "2022" in the proviso to subsection (5), effecting a change of the year referenced in that proviso without altering other terms of the subsection.
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