https://www.taxtmi.com/acts?id=48696 Amendment to section 44B adds an Explanation (deemed effective from 1 April 1976) stating that amounts referred to in clause (i) or (ii) include amounts paid, payable, received or deemed received by way of demurrage charges, handling charges, or any other amounts of similar nature, thereby bringing such ancillary shipping and cargo-related charges within the scope of the section. en-us Thu, 13 Feb 2025 17:50:52 +0530 Thu, 13 Feb 2025 17:50:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48696 Amendment to section 44B adds an Explanation (deemed effective from 1 April 1976) stating that amounts referred to in clause (i) or (ii) include amounts paid, payable, received or deemed received by way of demurrage charges, handling charges, or any other amounts of similar nature, thereby bringing such ancillary shipping and cargo-related charges within the scope of the section. Act-Rules F. Acts / Amendment Acts Thu, 13 Feb 2025 17:50:52 +0530 https://www.taxtmi.com/acts?id=48696