https://www.taxtmi.com/acts?id=46650 With effect from 1st September 1980, where sub section (4) of section 209A applies to an assessee that is a company, the proviso is amended so that the percentage figure specified in the proviso is replaced by a substituted lower percentage, and the sub section shall have effect for companies as if that substituted figure applied. en-us Thu, 26 Dec 2024 13:15:53 +0530 Thu, 26 Dec 2024 13:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46650 With effect from 1st September 1980, where sub section (4) of section 209A applies to an assessee that is a company, the proviso is amended so that the percentage figure specified in the proviso is replaced by a substituted lower percentage, and the sub section shall have effect for companies as if that substituted figure applied. Act-Rules F. Acts / Amendment Acts Thu, 26 Dec 2024 13:15:53 +0530 https://www.taxtmi.com/acts?id=46650