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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 234D amended: New Explanation 2 applies provisions to assessment years before June 1, 2003, if completed after.</h1> Section 234D of the Income-tax Act has been amended by the Finance Act, 2012. The existing explanation has been renumbered as Explanation 1, and a new Explanation 2 has been added. Explanation 2 clarifies that the provisions of Section 234D apply to assessment years starting before June 1, 2003, if the proceedings for those years are completed after that date. This amendment is deemed effective from June 1, 2003.
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