Amendment to section 115BAB shifts the specified commencement year, altering eligibility timing under the special corporate tax regime.

The Finance Act, 2022 modifies the Income-tax Act by substituting the calendar-year figure in sub section (2)(a) of section 115BAB, replacing the previously specified year with a new year, thereby shifting the statutory reference that governs the timing of applicability and eligibility under the special corporate tax regime.

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