Amendment to section 115BBD removes the prior-year temporal restriction, applying the provision from April 1, 2015. The amendment deletes the phrase in sub section (1) of section 115BBD that restricted application to specified previous years, thereby removing the ... Summary
Amendment to section 115BBD removes the prior-year temporal restriction, applying the provision from April 1, 2015.
The amendment deletes the phrase in sub section (1) of section 115BBD that restricted application to specified previous years, thereby removing the temporal limitation on the provision; this omission takes effect from the 1st day of April, 2015.
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