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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 143 Amended: Relief Under Section 89 Now Retroactive from April 1, 2007 for Tax Assessments.</h1> Section 143 of the Income-tax Act has been amended by the Finance (No. 2) Act, 2019. In sub-section (1), clause (c), the amendment adds the words 'any relief allowable under section 89,' following 'any advance tax paid.' This change is retroactively effective from April 1, 2007, allowing taxpayers to consider relief under section 89 in their tax assessments.
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