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<h1>Section 11 of Income-tax Act Amended: Expanded Exemptions and Notifications for Clauses (23EA), (23ED), and (46B) Effective 2025.</h1> Section 11 of the Income-tax Act is amended effective April 1, 2025. The amendment modifies sub-section (7) by expanding the list of clauses exempt from certain provisions to include clauses (23EA), (23ED), and (46B). The first proviso is revised to replace and add specific clauses related to notifications and exemptions, including clauses (23EA), (23EC), and (23ED). Additionally, the second proviso is updated to incorporate references to clauses (23EA) and (23ED) for notification purposes. These changes refine the applicability of exemptions and notifications under the specified clauses.