Part IV - VALIDATION OF THE CENTRAL CIVIL SERVICES (PENSION) RULES AND PRINCIPLES FOR EXPENDITURE ON PENSION LIABILITES FROM THE CONSOLIDATED FUND OF INDIA (From Section 147 to Section 150)
Extension of section 80LA applicability extends the statutory cut off date under the Income-tax Act, prolonging eligibility. The Finance Act, 2025 amends section 80LA of the Income-tax Act by substituting the figures '2025' with '2030' in sub-section (2), clause (d), thereby extending the temporal reference in that clause without altering other provisions of section 80LA.
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.
Extension of section 80LA applicability extends the statutory cut off date under the Income-tax Act, prolonging eligibility.
The Finance Act, 2025 amends section 80LA of the Income-tax Act by substituting the figures "2025" with "2030" in sub-section (2), clause (d), thereby extending the temporal reference in that clause without altering other provisions of section 80LA.
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