https://www.taxtmi.com/acts?id=43762 The amendment inserts a proviso into sub section (1) of section 115QA, effective from the 1st day of October, 2024, providing that the provisions of that sub section shall not apply in respect of any buy back of shares that takes place on or after that date, thereby excluding such post effective date buy backs from the sub section's application. en-us Sat, 17 Aug 2024 13:02:41 +0530 Sat, 17 Aug 2024 13:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43762 The amendment inserts a proviso into sub section (1) of section 115QA, effective from the 1st day of October, 2024, providing that the provisions of that sub section shall not apply in respect of any buy back of shares that takes place on or after that date, thereby excluding such post effective date buy backs from the sub section's application. Act-Rules F. Acts / Amendment Acts Sat, 17 Aug 2024 13:02:41 +0530 https://www.taxtmi.com/acts?id=43762