Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 164 Amended: Scope Now Includes Provisions from Section 11(4A), Affecting Income Tax Interpretation from April 1, 1984.</h1> Section 164 of the Income-tax Act is amended, effective April 1, 1984, by the Finance Act, 1983. In sub-sections (2) and (3), after the reference to 'section 2,' the phrase 'or which is of the nature referred to in sub-section (4A) of section 11,' is added. This change broadens the scope of section 164 to include provisions related to sub-section (4A) of section 11, impacting the interpretation and application of the law regarding certain income tax matters.