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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 194LBA: Finance Act 2016 clarifies sub-clause (a) application in clause (23FC) for tax purposes.</h1> Section 194LBA of the Income-tax Act was amended by the Finance Act, 2016, effective June 1, 2016. The amendment involved changes in the language of sub-sections (1) and (2), where references to 'in clause (23FC)' were replaced with 'in sub-clause (a) of clause (23FC).' This modification clarifies the specific sub-clause applicable within clause (23FC) for the purposes outlined in section 194LBA.
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