https://www.taxtmi.com/acts?id=48642 The amendment substitutes the house definition to include any building or appurtenant land used for residential or commercial purposes, guest-houses and farmhouses within twenty-five kilometres of municipal or cantonment limits, effective 1 April 1997, while excluding company-allotted residential houses to qualifying whole-time employees/officers/directors, houses forming part of stock-in-trade, and houses occupied for the purposes of the assessee's business or profession. en-us Wed, 12 Feb 2025 18:01:11 +0530 Wed, 12 Feb 2025 18:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48642 The amendment substitutes the house definition to include any building or appurtenant land used for residential or commercial purposes, guest-houses and farmhouses within twenty-five kilometres of municipal or cantonment limits, effective 1 April 1997, while excluding company-allotted residential houses to qualifying whole-time employees/officers/directors, houses forming part of stock-in-trade, and houses occupied for the purposes of the assessee's business or profession. Act-Rules F. Acts / Amendment Acts Wed, 12 Feb 2025 18:01:11 +0530 https://www.taxtmi.com/acts?id=48642