Amendment to Section 54EA: omission of subsection (3) deletes a specified provision from the capital gains framework. The Finance Act, 2023 omits sub-section (3) of Section 54EA of the Income-tax Act, effecting deletion of that specified provision from the statute without ... Summary
Amendment to Section 54EA: omission of subsection (3) deletes a specified provision from the capital gains framework.
The Finance Act, 2023 omits sub-section (3) of Section 54EA of the Income-tax Act, effecting deletion of that specified provision from the statute without inserting replacement text.
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