Amendment to section 44BB expands proviso to include section 44DA, changing applicability effective from April 2011. Amendment inserts a reference to section 44DA into the proviso to sub section (1) of section 44BB of the Income tax Act, effected by the Finance Act, 2010 and operative from 1 April 2011, by adding the words, figures and letters 'section 44DA or' after 'section 44D or' in the proviso, thereby expanding the proviso's statutory cross references and scope.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Amendment to section 44BB expands proviso to include section 44DA, changing applicability effective from April 2011.
Amendment inserts a reference to section 44DA into the proviso to sub section (1) of section 44BB of the Income tax Act, effected by the Finance Act, 2010 and operative from 1 April 2011, by adding the words, figures and letters "section 44DA or" after "section 44D or" in the proviso, thereby expanding the proviso's statutory cross references and scope.
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