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        Clause 47 - Amendment of Chapter XII-BA.

        Finance Bill, 2012
        Chapter III - Part 1
        Direct Taxes - Income Tax

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        Scope of Chapter XII-BA expanded to persons other than a company, applying from the 2013-14 assessment year. Amendment of the heading of Chapter XII-BA substitutes 'PERSONS OTHER THAN A COMPANY' for 'LIMITED LIABILITY PARTNERSHIPS', broadening the Chapter's scope to cover a wider class of non company persons. The substitution takes effect from 1st April, 2013 and applies to the assessment year commencing on and after that date.
                          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.

                                Scope of Chapter XII-BA expanded to persons other than a company, applying from the 2013-14 assessment year.

                                Amendment of the heading of Chapter XII-BA substitutes "PERSONS OTHER THAN A COMPANY" for "LIMITED LIABILITY PARTNERSHIPS", broadening the Chapter's scope to cover a wider class of non company persons. The substitution takes effect from 1st April, 2013 and applies to the assessment year commencing on and after that date.


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