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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 115A of Income-tax Act: Agreements Need Central Government Approval or Must Align with Current Industrial Policy.</h1> In the Finance Act of 1992, section 115A of the Income-tax Act is amended effective June 1, 1992. The amendment modifies sub-section (1), clause (b), by replacing the requirement for Central Government approval of agreements with a provision allowing agreements to either be approved by the Central Government or to align with the current industrial policy of the Government of India. Similarly, in sub-section (1A), the amendment allows agreements to be either approved by the Central Government or in accordance with the industrial policy in force.
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