https://www.taxtmi.com/acts?id=49422 Amendment substitutes clause (a) of rule 5 in the First Schedule to include any expenditure or allowance including any amount debited to the profit and loss account by way of a provision for any tax dividend, reserve or any other provision as may be prescribed, and is deemed to have effect retroactively from the earlier fiscal commencement date. en-us Thu, 20 Feb 2025 17:58:08 +0530 Thu, 20 Feb 2025 17:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49422 Amendment substitutes clause (a) of rule 5 in the First Schedule to include any expenditure or allowance including any amount debited to the profit and loss account by way of a provision for any tax dividend, reserve or any other provision as may be prescribed, and is deemed to have effect retroactively from the earlier fiscal commencement date. Act-Rules F. Acts / Amendment Acts Thu, 20 Feb 2025 17:58:08 +0530 https://www.taxtmi.com/acts?id=49422