Capital gains reinvestment provision amended; a subsection is omitted, altering the statutory text and operative framework. The Finance Act, 2023 amends the Income-tax Act by omitting sub-section (3) of section 54EB, effecting a textual deletion of that subsection from the ... Summary
Capital gains reinvestment provision amended; a subsection is omitted, altering the statutory text and operative framework.
The Finance Act, 2023 amends the Income-tax Act by omitting sub-section (3) of section 54EB, effecting a textual deletion of that subsection from the statute without substituting alternative provisions.
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