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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Finance Act 2005 amends Income-tax Act section 35, extending deadline in sub-section 2AB clause 5 to March 31, 2007.</h1> In the Finance Act of 2005, an amendment was made to section 35 of the Income-tax Act. Specifically, in sub-section (2AB), clause (5), the deadline '31st day of March, 2005' was replaced with '31st day of March, 2007.' This change took effect on April 1, 2006.