https://www.taxtmi.com/acts?id=49529 The amendment authorises extensions of time for claims by permitting further periods "as the competent authority may allow," defines the competent authority as the Reserve Bank of India or other legally authorised foreign exchange regulator, and inserts sub section (4B) (deemed effective from 1 April 1992) excluding any income not charged to tax from the computation of total income under sub section (1) or (1A). en-us Sat, 22 Feb 2025 11:01:35 +0530 Sat, 22 Feb 2025 11:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49529 The amendment authorises extensions of time for claims by permitting further periods "as the competent authority may allow," defines the competent authority as the Reserve Bank of India or other legally authorised foreign exchange regulator, and inserts sub section (4B) (deemed effective from 1 April 1992) excluding any income not charged to tax from the computation of total income under sub section (1) or (1A). Act-Rules F. Acts / Amendment Acts Sat, 22 Feb 2025 11:01:35 +0530 https://www.taxtmi.com/acts?id=49529