https://www.taxtmi.com/acts?id=46991 The amendment substitutes a higher monetary limit for the earlier specified limit in the proviso to clause (a) of sub section (1) of section 74 of the Income tax Act, thereby altering the numerical cutoff in that proviso; the substitution takes effect from the commencement date provided in the Finance Act, changing the eligibility parameter for matters occurring on or after that date. en-us Fri, 03 Jan 2025 15:00:26 +0530 Fri, 03 Jan 2025 15:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46991 The amendment substitutes a higher monetary limit for the earlier specified limit in the proviso to clause (a) of sub section (1) of section 74 of the Income tax Act, thereby altering the numerical cutoff in that proviso; the substitution takes effect from the commencement date provided in the Finance Act, changing the eligibility parameter for matters occurring on or after that date. Act-Rules F. Acts / Amendment Acts Fri, 03 Jan 2025 15:00:26 +0530 https://www.taxtmi.com/acts?id=46991