https://www.taxtmi.com/acts?id=48443 The Explanation to section 112A is amended by omitting the phrase limiting applicability to cases "on account of the applicability of the fourth and fifth provisos thereof" from the opening portion of clause (a) and from its second proviso, thereby making the Explanation's provisions applicable to unit linked insurance policies to which the exemption under clause (10D) does not apply; effective 1 April 2026 and for subsequent assessment years. en-us Sat, 01 Feb 2025 14:33:37 +0530 Sat, 01 Feb 2025 14:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48443 The Explanation to section 112A is amended by omitting the phrase limiting applicability to cases "on account of the applicability of the fourth and fifth provisos thereof" from the opening portion of clause (a) and from its second proviso, thereby making the Explanation's provisions applicable to unit linked insurance policies to which the exemption under clause (10D) does not apply; effective 1 April 2026 and for subsequent assessment years. Act-Rules Bills Sat, 01 Feb 2025 14:33:37 +0530 https://www.taxtmi.com/acts?id=48443