https://www.taxtmi.com/acts?id=40494 Clause 26 amends sub section (2)(a) of section 115BAB to extend the required date for commencement of manufacturing or production from 31st March, 2023 to 31st March, 2024, while retaining the requirement that the company be set up and registered on or after 1 October, 2019; the amendment takes effect from 1st April, 2022 and applies to the assessment year 2022-2023 and subsequent assessment years. en-us Tue, 01 Feb 2022 14:59:14 +0530 Tue, 01 Feb 2022 14:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40494 Clause 26 amends sub section (2)(a) of section 115BAB to extend the required date for commencement of manufacturing or production from 31st March, 2023 to 31st March, 2024, while retaining the requirement that the company be set up and registered on or after 1 October, 2019; the amendment takes effect from 1st April, 2022 and applies to the assessment year 2022-2023 and subsequent assessment years. Act-Rules Bills Tue, 01 Feb 2022 14:59:14 +0530 https://www.taxtmi.com/acts?id=40494