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of <h1>Central Government Amends Income-tax Act Notification, Retrospective from 2011; Affects Assessment Years 2012-2024 Following Karnataka HC Order.</h1> The Central Government, exercising powers under clause (46) of section 10 of the Income-tax Act, 1961, amends Notification No. 33/2019. The amendment applies retrospectively from June 1, 2011, to March 31, 2012, covering assessment years 2012-2013 to 2018-2019 and prospectively for 2019-2020 to 2023-2024. This change follows a Karnataka High Court order in a specific case. The amendment is certified not to adversely affect any person's interest and is effective from April 9, 2019.
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