Tax credit set-off rules updated by substituting clause (f) in section 424 of the Income-tax Act. Section 424 of the Income-tax Act is amended by substituting clause (f) in sub-section (2) to cover any tax credit allowed to be set off under sections 206(2)(e) to (h) and 206(3) and (4). The change is a targeted textual substitution within the credit-set-off framework and leaves the remainder of sub-section (2) unchanged.
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Provisions expressly mentioned in the judgment/order text.
Tax credit set-off rules updated by substituting clause (f) in section 424 of the Income-tax Act.
Section 424 of the Income-tax Act is amended by substituting clause (f) in sub-section (2) to cover any tax credit allowed to be set off under sections 206(2)(e) to (h) and 206(3) and (4). The change is a targeted textual substitution within the credit-set-off framework and leaves the remainder of sub-section (2) unchanged.
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