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of <h1>Government Rescinds 2010 Tax Notification; No Benefits Under Income-tax Act from April 1, 2007, per Section 35.</h1> The Central Government has rescinded Notification Number 4/2010, dated January 28, 2010, through Notification No. 82/2016, effective from April 1, 2007. This action is taken under the authority of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, in conjunction with rules 5C and 5E of the Income-tax Rules, 1962. Consequently, the earlier notification is considered null and void, and no tax benefits under the Income-tax Act, 1961, or any other prevailing law, will be applicable based on the rescinded notification.
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