https://www.taxtmi.com/acts?id=40649 The Finance Act, 2022 inserts a new sub-section in section 115BBD providing that the provision shall not apply to any assessment year beginning on or after 1st April, 2023, thereby removing its applicability to those subsequent assessment years. en-us Mon, 28 Mar 2022 13:17:01 +0530 Mon, 28 Mar 2022 13:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40649 The Finance Act, 2022 inserts a new sub-section in section 115BBD providing that the provision shall not apply to any assessment year beginning on or after 1st April, 2023, thereby removing its applicability to those subsequent assessment years. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 13:17:01 +0530 https://www.taxtmi.com/acts?id=40649