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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Income-tax Act Section 35 Amended: Date in Sub-section (2AB), Clause (5) Updated to 31st March 2017, Effective April 2013.</h1> Section 35 of the Income-tax Act has been amended in sub-section (2AB), clause (5), by replacing the date 'the 31st day of March, 2012' with 'the 31st day of March, 2017.' This amendment takes effect from the 1st day of April, 2013, as stipulated in the Finance Act, 2012.