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          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.

          <h1>Deduction threshold increase under section 40 raises allowable limits for specified expenses effective from next fiscal year.</h1> Amendment increases specified deduction ceilings in section 40 by substituting higher monetary limits in clause (b), sub clause (v), item (a), replacing the existing thresholds with doubled amounts and taking effect from the first day of the fiscal year beginning 1st April, 2025.

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