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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2015 amends Income-tax Act Section 192, adding sub-section (2D) for claim verification from June 1, 2015.</h1> Section 192 of the Income-tax Act has been amended by the Finance Act, 2015, effective June 1, 2015. A new sub-section (2D) has been added, requiring the person responsible for making payments to obtain evidence, proof, or particulars from the assessee regarding prescribed claims, including claims for set-off of loss. This is necessary for estimating the income of the assessee or computing the tax deductible under sub-section (1), and must be done in the form and manner prescribed by the Act.
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