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        Bills

        Clause 9 - Amendment of section 253.

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

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        Amendment to Income-tax provision extends a specified transitional deadline under section 253(9) proviso to the following year. Amendment substitutes the year referenced in the proviso to section 253(9) of the Income-tax Act, replacing the previously stated year with the subsequent year and thereby deferring the operative date specified in that proviso.
                          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 Income-tax provision extends a specified transitional deadline under section 253(9) proviso to the following year.

                                Amendment substitutes the year referenced in the proviso to section 253(9) of the Income-tax Act, replacing the previously stated year with the subsequent year and thereby deferring the operative date specified in that proviso.


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