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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 54EA: 'Before April 1, 2000' added for long-term capital asset transfers, effective April 1, 2001.</h1> Section 54EA of the Income-tax Act has been amended to include the words 'before the 1st day of April, 2000' after 'transfer of a long-term capital asset' in sub-section (1). This amendment takes effect from April 1, 2001, under the Finance Act, 2000, impacting the provisions related to direct taxes and income tax.
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