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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2020 amends Income-tax Act: Changes to section 2, clauses (13A), (15A), and (42A) effective April 2021.</h1> The Finance Act, 2020, amends section 2 of the Income-tax Act. Effective April 1, 2021, changes in clause (13A) include the omission of specific wording. In clause (15A), the terms 'or a Director General of Income-tax' and 'or a Principal Director General of Income-tax' are added after references to the Chief Commissioner and Principal Chief Commissioner of Income-tax, respectively. Clause (42A) introduces a new sub-clause (hh) in Explanation 1, specifying that for capital assets in a segregated portfolio, the holding period includes the duration the original units in the main portfolio were held by the assessee.
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