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of <h1>Finance Act 2023: Section 58 amends section 115JD, excluding certain taxpayers under sections 115BAC, 115BAD, 115BAE. Effective April 2024.</h1> Section 58 of the Finance Act, 2023, amends section 115JD of the Income-tax Act, replacing sub-section (7) effective April 1, 2024. The new provision specifies that section 115JD does not apply to individuals who have opted for the provisions under sub-section (5) of sections 115BAC, 115BAD, or 115BAE. Additionally, it excludes those whose income tax is calculated under sub-section (1A) of section 115BAC.
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