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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendments to Section 140A of Income-tax Act Recognize Tax Reliefs Under Section 89, Effective Retroactively from April 1, 2007.</h1> Section 140A of the Income-tax Act has been amended by the Finance (No. 2) Act, 2019. The amendments include the insertion of a clause in sub-sections (1), (1A), and (1B) to incorporate tax reliefs claimed under section 89. These changes are deemed to have been effective from April 1, 2007. The amendments ensure that any relief of tax under section 89 is explicitly recognized within the provisions of section 140A, impacting how tax liabilities and reliefs are calculated and reported.
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