Proviso Amendment to Section 144C updates the applicable date, shifting the referenced year forward by one year. The Finance Act, 2024 amends the proviso to section 144C(14C) of the Income-tax Act by substituting the previously specified year with the next calendar ... Summary
Proviso Amendment to Section 144C updates the applicable date, shifting the referenced year forward by one year.
The Finance Act, 2024 amends the proviso to section 144C(14C) of the Income-tax Act by substituting the previously specified year with the next calendar year, thereby shifting the applicative cut-off date in that proviso while leaving other provisions and procedures of section 144C intact.
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