Amendment to section 192A: the second proviso is omitted under Finance Act, 2023 changing Income-tax provision. The Finance Act, 2023 amends the Income-tax Act by omitting the second proviso to section 192A, effecting a deletion of that proviso from the statutory ... Summary
Amendment to section 192A: the second proviso is omitted under Finance Act, 2023 changing Income-tax provision.
The Finance Act, 2023 amends the Income-tax Act by omitting the second proviso to section 192A, effecting a deletion of that proviso from the statutory text without specifying further changes to the section.
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