https://www.taxtmi.com/forum/issue?id=116087 An amendment W.E.F. 01.04.2020 is treated as applicable to the assessment year beginning 01.04.2020 and thus affects the previous year ending 31.03.2020, per the finance act preamble or the amendment's commencement clause. An amendment W.E.F. 01.06.2020 or other calendar date generally takes effect from that calendar date itself and governs procedural provisions from that day. W.E.F. dates shortly after 01.04 may indicate applicability to the subsequent assessment year, so the preamble or specific wording must be checked. en-us Mon, 02 Mar 2020 19:39:33 +0530 Thu, 23 Jan 2025 15:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116087 An amendment W.E.F. 01.04.2020 is treated as applicable to the assessment year beginning 01.04.2020 and thus affects the previous year ending 31.03.2020, per the finance act preamble or the amendment's commencement clause. An amendment W.E.F. 01.06.2020 or other calendar date generally takes effect from that calendar date itself and governs procedural provisions from that day. W.E.F. dates shortly after 01.04 may indicate applicability to the subsequent assessment year, so the preamble or specific wording must be checked. Discussion-Forum Income Tax Mon, 02 Mar 2020 19:39:33 +0530 https://www.taxtmi.com/forum/issue?id=116087