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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 40A of Income-tax Act: 'or clause (iva)' added to sub-section (9), effective April 1, 2012.</h1> Section 40A of the Income-tax Act is amended by the Finance Act, 2011. In sub-section (9), the amendment involves inserting the words, brackets, figures, and letter 'or clause (iva)' immediately following 'under clause (iv).' This change is effective from April 1, 2012, impacting the interpretation and application of the specified clauses within the section.
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