Amendment to section 80LA shifts the statutory reference year, thereby postponing the clause's applicable date. The Income-tax Act amendment substitutes the year specified in the temporal reference of section 80LA, sub section (2), clause (d) with the next year, ... Summary
Amendment to section 80LA shifts the statutory reference year, thereby postponing the clause's applicable date.
The Income-tax Act amendment substitutes the year specified in the temporal reference of section 80LA, sub section (2), clause (d) with the next year, thereby shifting the statutory applicability date mentioned in that clause without altering other eligibility criteria.
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