Assessment year amendment in section 115JAA extends the relevant assessment year from seventh to tenth assessment year. The Finance (No. 2) Act, 2009 amends sub section (3A) of Section 115JAA by substituting the words "seventh assessment year" with "tenth assessment year", ... Summary
Assessment year amendment in section 115JAA extends the relevant assessment year from seventh to tenth assessment year.
The Finance (No. 2) Act, 2009 amends sub section (3A) of Section 115JAA by substituting the words "seventh assessment year" with "tenth assessment year", effective from the first day of April, 2010, thereby changing the assessment year milestone for the provision's application.
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