Amendment to section 255 substitutes the proviso year, shifting the referenced calendar year forward by one. The Finance Act, 2024 amends section 255 by substituting the year figure '2024' with '2025' in the proviso to sub-section (8), effecting a targeted temporal adjustment of the proviso's reference without altering other provisions of section 255.
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Amendment to section 255 substitutes the proviso year, shifting the referenced calendar year forward by one.
The Finance Act, 2024 amends section 255 by substituting the year figure "2024" with "2025" in the proviso to sub-section (8), effecting a targeted temporal adjustment of the proviso's reference without altering other provisions of section 255.
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