Amendment to section 164 expands applicability to incomes of the nature identified in section 11(4A), effective April 1, 1984. With effect from 1 April 1984, section 164 of the Income-tax Act is amended by inserting a cross-reference to incomes "of the nature referred to in ... Summary
Amendment to section 164 expands applicability to incomes of the nature identified in section 11(4A), effective April 1, 1984.
With effect from 1 April 1984, section 164 of the Income-tax Act is amended by inserting a cross-reference to incomes "of the nature referred to in sub-section (4A) of section 11" into sub-section (2) and into the opening portion of sub-section (3), thereby aligning section 164's scope with that specified category of incomes.
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