https://www.taxtmi.com/acts?id=43732 The amendment inserts a new proviso clause treating specified assets referred to in sub-clauses of the proviso to clause (23C) of section 10, accretions to shares forming part of that corpus, and voluntary contributions referred to in the same proviso as falling within the proviso to clause (d) of sub-section (1) of section 13, thereby expanding the statutory description of corpus assets and voluntary contributions for proviso treatment. en-us Sat, 17 Aug 2024 12:51:18 +0530 Sat, 17 Aug 2024 12:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43732 The amendment inserts a new proviso clause treating specified assets referred to in sub-clauses of the proviso to clause (23C) of section 10, accretions to shares forming part of that corpus, and voluntary contributions referred to in the same proviso as falling within the proviso to clause (d) of sub-section (1) of section 13, thereby expanding the statutory description of corpus assets and voluntary contributions for proviso treatment. Act-Rules F. Acts / Amendment Acts Sat, 17 Aug 2024 12:51:18 +0530 https://www.taxtmi.com/acts?id=43732