https://www.taxtmi.com/acts?id=48289 The Explanation to section 143 of the Income-tax Act is amended by substituting the reference to section 264 with references to sections 246 and 264, the substitution being effective from 1 June 1994; this change broadens the Explanation's cross-references without altering the main provision of section 143. en-us Thu, 30 Jan 2025 14:24:52 +0530 Thu, 30 Jan 2025 14:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48289 The Explanation to section 143 of the Income-tax Act is amended by substituting the reference to section 264 with references to sections 246 and 264, the substitution being effective from 1 June 1994; this change broadens the Explanation's cross-references without altering the main provision of section 143. Act-Rules F. Acts / Amendment Acts Thu, 30 Jan 2025 14:24:52 +0530 https://www.taxtmi.com/acts?id=48289