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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Bill 2023: Amendments to Section 17 Include Agniveer Contributions, Redefine Rent-Free Accommodation Calculations</h1> Clause 10 of the Finance Bill, 2023, proposes amendments to section 17 of the Income-tax Act concerning salary, perquisites, and profits in lieu of salary. A new sub-clause (ix) is introduced to include Central Government contributions to the Agniveer Corpus Fund under the Agnipath Scheme as part of an individual's salary, effective from April 1, 2023. Additionally, amendments to clause (2) redefine the computation method for rent-free or concessional accommodation provided by employers, effective April 1, 2024. These changes apply to assessment years 2023-2024 and 2024-2025, respectively.
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