https://www.taxtmi.com/acts?id=32239 Section 145B requires that interest on compensation or enhanced compensation be deemed to be the income of the previous year when received; claims for contract price escalation and export incentives are deemed to be the income in the previous year when reasonable certainty of realisation exists; and income under sub-clause (xviii) of clause (24) of section 2 is deemed income in the year of receipt if not earlier charged to tax. en-us Mon, 02 Apr 2018 15:02:54 +0530 Tue, 01 Jul 2025 13:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32239 Section 145B requires that interest on compensation or enhanced compensation be deemed to be the income of the previous year when received; claims for contract price escalation and export incentives are deemed to be the income in the previous year when reasonable certainty of realisation exists; and income under sub-clause (xviii) of clause (24) of section 2 is deemed income in the year of receipt if not earlier charged to tax. Act-Rules Income Tax Mon, 02 Apr 2018 15:02:54 +0530 https://www.taxtmi.com/acts?id=32239