https://www.taxtmi.com/acts?id=48271 The amendment omits the proviso to section 57 of the Income tax Act, so the section is to be read without that proviso, thereby altering the statutory conditions governing deductibility and related tax treatment under the provision with effect from the stated commencement. en-us Thu, 30 Jan 2025 12:56:35 +0530 Thu, 30 Jan 2025 12:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48271 The amendment omits the proviso to section 57 of the Income tax Act, so the section is to be read without that proviso, thereby altering the statutory conditions governing deductibility and related tax treatment under the provision with effect from the stated commencement. Act-Rules F. Acts / Amendment Acts Thu, 30 Jan 2025 12:56:35 +0530 https://www.taxtmi.com/acts?id=48271