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        F. Acts / Amendment Acts

        Section 41 - Amendment of section 80IAC

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Amendment to section 80-IAC updates the Explanation by substituting year 2023 with 2024 in the text. Amendment to section 80-IAC replaces the figure '2023' with '2024' in the Explanation, clause (ii)(a), thereby updating the year referenced for the provision without affecting other elements of the section.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment to section 80-IAC updates the Explanation by substituting year 2023 with 2024 in the text.

                                Amendment to section 80-IAC replaces the figure "2023" with "2024" in the Explanation, clause (ii)(a), thereby updating the year referenced for the provision without affecting other elements of the section.


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