https://www.taxtmi.com/acts?id=49307 The amendment adds a deeming sub section providing that the amount referred to in sub section (2) of section 172 includes amounts paid or payable by way of demurrage charge, handling charge or any other similar amount, and is deemed effective from 1 April 1976. en-us Tue, 18 Feb 2025 15:49:21 +0530 Tue, 18 Feb 2025 15:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49307 The amendment adds a deeming sub section providing that the amount referred to in sub section (2) of section 172 includes amounts paid or payable by way of demurrage charge, handling charge or any other similar amount, and is deemed effective from 1 April 1976. Act-Rules F. Acts / Amendment Acts Tue, 18 Feb 2025 15:49:21 +0530 https://www.taxtmi.com/acts?id=49307