TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income-tax Act Section 13 Amended: New Clause Added to Sub-section (1), Effective October 2024, Impacting Asset and Contribution Provisions.</h1> Section 13 of the Income-tax Act is amended by inserting a new clause in sub-section (1), clause (d), effective from October 1, 2024. The amendment adds clause (iv) to the proviso, which includes any asset mentioned in sub-clauses (i), (ia), and (ii) of clause (b) of the third proviso to clause (23C) of section 10. It also covers any accretion to shares forming part of the corpus in sub-clauses (i) and (ia), as well as voluntary contributions referred to in sub-clause (iv) of clause (b) of the proviso.
TaxTMI 
TaxTMI 
