https://www.taxtmi.com/acts?id=45684 Amendment to section 7 adds to the proviso to Explanation 2 that payments of retiring gratuity received under the New Pension Code applicable to members of the Defence Services shall be included, with such insertion deemed always to have been inserted, thereby bringing those gratuity payments within the proviso's scope for Income tax Act purposes. en-us Thu, 28 Nov 2024 15:59:49 +0530 Thu, 28 Nov 2024 15:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45684 Amendment to section 7 adds to the proviso to Explanation 2 that payments of retiring gratuity received under the New Pension Code applicable to members of the Defence Services shall be included, with such insertion deemed always to have been inserted, thereby bringing those gratuity payments within the proviso's scope for Income tax Act purposes. Act-Rules F. Acts / Amendment Acts Thu, 28 Nov 2024 15:59:49 +0530 https://www.taxtmi.com/acts?id=45684