https://www.taxtmi.com/acts?id=50365 The amendment substitutes the percentage figure in sub-section (4), clause (a) of Section 132B of the Income-tax Act, replacing the prior expressed rate with a lower expressed rate; the change is a textual substitution confined to that clause and does not modify other aspects of the provision. en-us Fri, 07 Mar 2025 13:15:38 +0530 Fri, 07 Mar 2025 13:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50365 The amendment substitutes the percentage figure in sub-section (4), clause (a) of Section 132B of the Income-tax Act, replacing the prior expressed rate with a lower expressed rate; the change is a textual substitution confined to that clause and does not modify other aspects of the provision. Act-Rules F. Acts / Amendment Acts Fri, 07 Mar 2025 13:15:38 +0530 https://www.taxtmi.com/acts?id=50365