https://www.taxtmi.com/acts?id=49655 The Finance Act, 2000 inserted the words "before the 1st day of April, 2000" into subsection (1) of section 54EB immediately after "transfer of a long-term capital asset," thereby restricting that subsection's application to transfers occurring prior to that date, with effect from the 1st day of April, 2001. en-us Mon, 24 Feb 2025 14:46:22 +0530 Mon, 24 Feb 2025 14:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49655 The Finance Act, 2000 inserted the words "before the 1st day of April, 2000" into subsection (1) of section 54EB immediately after "transfer of a long-term capital asset," thereby restricting that subsection's application to transfers occurring prior to that date, with effect from the 1st day of April, 2001. Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 14:46:22 +0530 https://www.taxtmi.com/acts?id=49655