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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 138(1)(a)(i) Income-tax Act: FERA 2(d) reference replaced by FEMA section 2 clause (n)</h1> Section 138(1)(a)(i) of the Income-tax Act is amended to replace the reference to 'section 2(d) of the Foreign Exchange Regulation Act, 1947' with a reference to 'clause (n) of section 2 of the Foreign Exchange Management Act, 1999,' thereby updating the statutory cross-reference to the definition or provision under the modern foreign exchange regime.
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