https://www.taxtmi.com/acts?id=45932 The amendment revises Section 280N to substitute the prior phrase with language allowing tax credits to be "refunded, adjusted or otherwise dealt with in such manner and having regard to such factors as may be specified," thereby authorising refunds as an explicit administrative option and requiring that dispositions of credits consider specified factors. en-us Thu, 05 Dec 2024 16:47:07 +0530 Thu, 05 Dec 2024 16:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45932 The amendment revises Section 280N to substitute the prior phrase with language allowing tax credits to be "refunded, adjusted or otherwise dealt with in such manner and having regard to such factors as may be specified," thereby authorising refunds as an explicit administrative option and requiring that dispositions of credits consider specified factors. Act-Rules F. Acts / Amendment Acts Thu, 05 Dec 2024 16:47:07 +0530 https://www.taxtmi.com/acts?id=45932