Section 10A amendment postpones the statutory commencement date to 1st April 2012, deferring proviso applicability. Amendment replaces the fourth proviso to section 10A(1) of the Income-tax Act by substituting the previously specified date with 1st April, 2012, thereby ... Summary
Section 10A amendment postpones the statutory commencement date to 1st April 2012, deferring proviso applicability.
Amendment replaces the fourth proviso to section 10A(1) of the Income-tax Act by substituting the previously specified date with 1st April, 2012, thereby deferring the proviso's commencement date and adjusting the temporal applicability of the proviso's benefits.
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