https://www.taxtmi.com/acts?id=46512 Amendment of section 23 of the Finance Act substitutes the existing shorter prior-year temporal reference with a longer one, changing how many earlier years are relevant for the calculation or application governed by that provision; the modification is textual and adjusts only the temporal scope without adding substantive conditions. en-us Fri, 20 Dec 2024 16:19:04 +0530 Fri, 20 Dec 2024 16:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46512 Amendment of section 23 of the Finance Act substitutes the existing shorter prior-year temporal reference with a longer one, changing how many earlier years are relevant for the calculation or application governed by that provision; the modification is textual and adjusts only the temporal scope without adding substantive conditions. Act-Rules F. Acts / Amendment Acts Fri, 20 Dec 2024 16:19:04 +0530 https://www.taxtmi.com/acts?id=46512