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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 43 amendment: 'Recognised association' now includes those taxed under Chapter VII of Finance Act 2013.</h1> Section 43 of the Income-tax Act is amended by altering clause (5) in the proviso, specifically in clause (e). The amendment replaces the term 'recognised association' with 'recognised association, which is chargeable to commodities transaction tax under Chapter VII of the Finance Act, 2013.' This change aligns the definition of recognised associations with the tax obligations outlined in the Finance Act of 2013.
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