Determination of tax scope limited to periods up to specified financial year by amendment to section 74. Section 74 is amended to limit its application to determinations of tax pertaining to the period up to Financial Year 2023-24 by inserting the qualifying ... Summary
Determination of tax scope limited to periods up to specified financial year by amendment to section 74.
Section 74 is amended to limit its application to determinations of tax pertaining to the period up to Financial Year 2023-24 by inserting the qualifying phrase into the marginal heading, adding sub section (12) to state applicability for that period, and omitting Explanation 2; the amendment is commenced by notification.
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