https://www.taxtmi.com/acts?id=48630 Amendment clarifies the temporal reference in the Explanation to section 153 of the Income tax Act by substituting wording so that the operative trigger is the last date on which the assessee is required to furnish rather than the date on which the assessee actually furnishes; the substitution applies prospectively to Explanation 1, clause (iii). en-us Wed, 12 Feb 2025 17:07:10 +0530 Wed, 02 Jul 2025 13:08:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48630 Amendment clarifies the temporal reference in the Explanation to section 153 of the Income tax Act by substituting wording so that the operative trigger is the last date on which the assessee is required to furnish rather than the date on which the assessee actually furnishes; the substitution applies prospectively to Explanation 1, clause (iii). Act-Rules F. Acts / Amendment Acts Wed, 12 Feb 2025 17:07:10 +0530 https://www.taxtmi.com/acts?id=48630