https://www.taxtmi.com/acts?id=50175 An amendment inserts a deeming provision into Section 176: any sum received after discontinuance of a business is charged to tax in the year of receipt if it would have been included in the total income of the person who carried on the business had it been received before the discontinuance. en-us Wed, 05 Mar 2025 13:06:03 +0530 Wed, 05 Mar 2025 13:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50175 An amendment inserts a deeming provision into Section 176: any sum received after discontinuance of a business is charged to tax in the year of receipt if it would have been included in the total income of the person who carried on the business had it been received before the discontinuance. Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 13:06:03 +0530 https://www.taxtmi.com/acts?id=50175