https://www.taxtmi.com/acts?id=48267 Amendment changes the operative wording of section 37 by substituting the phrase limiting application to a specific prior-year commencement with language applying to any previous year commencing on or after the specified date, and declares the substitution to have effect from an earlier fiscal date, giving the amended wording retrospective application to that effective date. en-us Thu, 30 Jan 2025 12:55:22 +0530 Thu, 30 Jan 2025 12:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48267 Amendment changes the operative wording of section 37 by substituting the phrase limiting application to a specific prior-year commencement with language applying to any previous year commencing on or after the specified date, and declares the substitution to have effect from an earlier fiscal date, giving the amended wording retrospective application to that effective date. Act-Rules F. Acts / Amendment Acts Thu, 30 Jan 2025 12:55:22 +0530 https://www.taxtmi.com/acts?id=48267