https://www.taxtmi.com/acts?id=16057 The amendment directs that the exemption period for units undertaking substantial expansion is to be computed from the commencement of commercial production of the expanded capacity; it deems the notification amended retrospectively, affirms the Central Government's retrospective amendment power, includes a non punishment declaration for acts that would not have been offences absent the retrospective amendment, and takes effect from the Bill's presidential assent. en-us Fri, 16 Mar 2012 18:33:16 +0530 Fri, 16 Mar 2012 18:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16057 The amendment directs that the exemption period for units undertaking substantial expansion is to be computed from the commencement of commercial production of the expanded capacity; it deems the notification amended retrospectively, affirms the Central Government's retrospective amendment power, includes a non punishment declaration for acts that would not have been offences absent the retrospective amendment, and takes effect from the Bill's presidential assent. Act-Rules Bills Fri, 16 Mar 2012 18:33:16 +0530 https://www.taxtmi.com/acts?id=16057