https://www.taxtmi.com/acts?id=50468 Amendment to Section 45(1B) of the Income-tax Act omits the words "on account of the applicability of the fourth and fifth provisos thereof," with effect from 1 April 2026, thereby removing the explicit textual reference in that subsection to the fourth and fifth provisos. en-us Tue, 01 Apr 2025 12:55:18 +0530 Tue, 01 Apr 2025 12:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50468 Amendment to Section 45(1B) of the Income-tax Act omits the words "on account of the applicability of the fourth and fifth provisos thereof," with effect from 1 April 2026, thereby removing the explicit textual reference in that subsection to the fourth and fifth provisos. Act-Rules F. Acts / Amendment Acts Tue, 01 Apr 2025 12:55:18 +0530 https://www.taxtmi.com/acts?id=50468