https://www.taxtmi.com/acts?id=49371 Amendment narrows the temporal scope of the investment-linked deduction under section 35AB by substituting the open-ended phrase "in any previous year" with wording confining eligibility to previous years relevant to assessments commencing on or before a specified assessment year, and provides that the substitution has effect from the statutory commencement date, thereby imposing a temporal cutoff for qualifying previous years. en-us Thu, 20 Feb 2025 16:40:33 +0530 Tue, 13 May 2025 16:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49371 Amendment narrows the temporal scope of the investment-linked deduction under section 35AB by substituting the open-ended phrase "in any previous year" with wording confining eligibility to previous years relevant to assessments commencing on or before a specified assessment year, and provides that the substitution has effect from the statutory commencement date, thereby imposing a temporal cutoff for qualifying previous years. Act-Rules F. Acts / Amendment Acts Thu, 20 Feb 2025 16:40:33 +0530 https://www.taxtmi.com/acts?id=49371