https://www.taxtmi.com/acts?id=40635 Amendment inserts an Explanation clarifying that for the purposes of clause (a)(ii) of section 40 the term "tax" includes any surcharge or cess, by whatever name called, and that this inclusive meaning is deemed to have applied retrospectively from the first day of April, 2005, thereby treating surcharge and cess as part of the tax for the sub clause's operation. en-us Mon, 28 Mar 2022 13:12:39 +0530 Mon, 28 Mar 2022 13:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40635 Amendment inserts an Explanation clarifying that for the purposes of clause (a)(ii) of section 40 the term "tax" includes any surcharge or cess, by whatever name called, and that this inclusive meaning is deemed to have applied retrospectively from the first day of April, 2005, thereby treating surcharge and cess as part of the tax for the sub clause's operation. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 13:12:39 +0530 https://www.taxtmi.com/acts?id=40635