https://www.taxtmi.com/acts?id=21141 The amendment inserts a provision that no deduction under section 35AC shall be allowed in respect of any assessment year commencing on or after the 1st day of April, 2018, with the insertion given effect from the 1st day of April, 2017, thereby removing availability of the deduction for taxpayers for those assessment years. en-us Fri, 06 May 2016 16:25:38 +0530 Fri, 06 May 2016 16:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21141 The amendment inserts a provision that no deduction under section 35AC shall be allowed in respect of any assessment year commencing on or after the 1st day of April, 2018, with the insertion given effect from the 1st day of April, 2017, thereby removing availability of the deduction for taxpayers for those assessment years. Act-Rules F. Acts / Amendment Acts Fri, 06 May 2016 16:25:38 +0530 https://www.taxtmi.com/acts?id=21141