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        F. Acts / Amendment Acts

        Section 15 - Amendment of section 43D.

        Finance (No. 2) Act, 2024
        Chapter III
        DIRECT TAXES - Income-tax

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        Section 43D amendment removes public company references and specified clauses, altering tax treatment effective April 2025. The Income-tax provision is amended to remove references to public companies: the marginal heading omits public company language, clause (b) is deleted, the phrase referring to public companies in the long line is removed, and clauses (a) and (b) of the Explanation are omitted, effective 1 April 2025.
                        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.

                              Section 43D amendment removes public company references and specified clauses, altering tax treatment effective April 2025.

                              The Income-tax provision is amended to remove references to public companies: the marginal heading omits public company language, clause (b) is deleted, the phrase referring to public companies in the long line is removed, and clauses (a) and (b) of the Explanation are omitted, effective 1 April 2025.


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