https://www.taxtmi.com/acts?id=23552 Amendments extend concessional TDS under section 194LC to borrowings and offshore rupee bonds made before 1st July, 2020 and extend section 194LD's concessional TDS for FIIs/QFIs to interest payable before 1st July, 2020. Start up relief is eased by permitting loss carry forward under section 79 for eligible start ups meeting shareholder continuity and by allowing section 80 IAC deduction over any three consecutive years within seven years. Carry forward of MAT/AMT credit under sections 115JAA/115JD is extended to fifteen years with specified FTC-related exclusions; section 43D/43B and section 36 adjustments for cooperative banks and bad debt provisions are also proposed. en-us Wed, 01 Feb 2017 17:49:56 +0530 Wed, 01 Feb 2017 17:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23552 Amendments extend concessional TDS under section 194LC to borrowings and offshore rupee bonds made before 1st July, 2020 and extend section 194LD's concessional TDS for FIIs/QFIs to interest payable before 1st July, 2020. Start up relief is eased by permitting loss carry forward under section 79 for eligible start ups meeting shareholder continuity and by allowing section 80 IAC deduction over any three consecutive years within seven years. Carry forward of MAT/AMT credit under sections 115JAA/115JD is extended to fifteen years with specified FTC-related exclusions; section 43D/43B and section 36 adjustments for cooperative banks and bad debt provisions are also proposed. Act-Rules Bill Wed, 01 Feb 2017 17:49:56 +0530 https://www.taxtmi.com/acts?id=23552