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        Bills

        Clause 4 - Amendment of section 80-IAC.

        Finance Bill, 2024
        Chapter III
        DIRECT TAXES - Income-tax

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        Amendment to section 80 IAC updates the Explanation by substituting the referenced year in clause (ii)(a). The Bill amends the Explanation to section 80-IAC by substituting the figures '2024' with '2025' in sub clause (a) of clause (ii), effecting a textual change to the year referenced in that part of the Explanation.
                          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 the referenced year in clause (ii)(a).

                                The Bill amends the Explanation to section 80-IAC by substituting the figures "2024" with "2025" in sub clause (a) of clause (ii), effecting a textual change to the year referenced in that part of the Explanation.


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