https://www.taxtmi.com/acts?id=46447 The amendment substitutes new district enumerations in the Eighth Schedule for Bihar, Punjab and Uttar Pradesh and inserts Sikkim as a whole. The substituted Explanation prescribes that specified districts are to be construed by reference to their areas as at the date of introduction of the Finance Bill, while all other districts are to be construed by reference to their areas as at the date of introduction of the earlier Amendment Bill, governing territorial application of the Schedule. en-us Thu, 19 Dec 2024 18:25:48 +0530 Thu, 19 Dec 2024 18:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46447 The amendment substitutes new district enumerations in the Eighth Schedule for Bihar, Punjab and Uttar Pradesh and inserts Sikkim as a whole. The substituted Explanation prescribes that specified districts are to be construed by reference to their areas as at the date of introduction of the Finance Bill, while all other districts are to be construed by reference to their areas as at the date of introduction of the earlier Amendment Bill, governing territorial application of the Schedule. Act-Rules F. Acts / Amendment Acts Thu, 19 Dec 2024 18:25:48 +0530 https://www.taxtmi.com/acts?id=46447