Amendment to section 54ED removes clause (a) of sub section (3) to reflect omission of section 88. Amendment removes clause (a) of sub section (3) of section 54ED of the Income tax Act as a consequential change following the omission of section 88, ... Summary
Amendment to section 54ED removes clause (a) of sub section (3) to reflect omission of section 88.
Amendment removes clause (a) of sub section (3) of section 54ED of the Income tax Act as a consequential change following the omission of section 88, aligning section 54ED with that omission; the amendment takes effect from 1st April, 2023.
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