Retrospective application of tax notification extends coverage to specified assessment years and certifies no adverse effect. The amendment substitutes the operative paragraph to deem the notification applicable retrospectively to the period 01-06-2011 to 31-03-2012 (assessment year 2012-2013) and to specified subsequent assessment years through 2023-2024, declares the notification effective from 09th April, 2019, and inserts an Explanatory Memorandum stating retrospective effect is given in view of a judicial order and certifying no person's interest is adversely affected.
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Provisions expressly mentioned in the judgment/order text.
Retrospective application of tax notification extends coverage to specified assessment years and certifies no adverse effect.
The amendment substitutes the operative paragraph to deem the notification applicable retrospectively to the period 01-06-2011 to 31-03-2012 (assessment year 2012-2013) and to specified subsequent assessment years through 2023-2024, declares the notification effective from 09th April, 2019, and inserts an Explanatory Memorandum stating retrospective effect is given in view of a judicial order and certifying no person's interest is adversely affected.
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