Consequential amendments to Income Tax Act change clause wording and omit certain deduction provisions, with retrospective effective dates. Consequential amendments to the Income-tax Act substitute the Explanation in section 44AB to change the date from "31st day of December" to "30th day of ... Summary
Consequential amendments to Income Tax Act change clause wording and omit certain deduction provisions, with retrospective effective dates.
Consequential amendments to the Income-tax Act substitute the Explanation in section 44AB to change the date from "31st day of December" to "30th day of November," and omit specified clauses and terminal conjunctions in several deduction-related sections, with each omission or substitution expressly deemed to have effect from stated historical dates.
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