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of <h1>Amendment to Section 36: New Explanation 2 Clarifies Non-Applicability of Section 43B for 'Due Date' in Clause (va).</h1> Section 36 of the Income-tax Act has been amended by the Finance Act, 2021. In sub-section (1), clause (va), the existing Explanation is now numbered as Explanation 1. A new Explanation, referred to as Explanation 2, has been added. Explanation 2 clarifies that section 43B does not apply and is considered never to have applied when determining the 'due date' under clause (va).
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