Special Provisions in Regard to Certain Assessments Under the Income-Tax Act

Special Provisions in Regard to Certain Assessments Under the Income-Tax Act https://www.taxtmi.com/acts?id=46030 The enactment deems omitted Income-tax provisions to have applied to specified assessment years subject to precise textual modifications: in section 85 "owner of the shares" replaces "shareholder" for dividend-related references, and in section 85A and clause (iv) of sub section (1) of section 99 occurrences of the words "received by it" are omitted. en-us Wed, 11 Dec 2024 17:25:57 +0530 Wed, 11 Dec 2024 17:25:57 +0530 TaxTMI RSS Generator Special Provisions in Regard to Certain Assessments Under the Income-Tax Act https://www.taxtmi.com/acts?id=46030 The enactment deems omitted Income-tax provisions to have applied to specified assessment years subject to precise textual modifications: in section 85 "owner of the shares" replaces "shareholder" for dividend-related references, and in section 85A and clause (iv) of sub section (1) of section 99 occurrences of the words "received by it" are omitted. Act-Rules F. Acts / Amendment Acts Wed, 11 Dec 2024 17:25:57 +0530 https://www.taxtmi.com/acts?id=46030