https://www.taxtmi.com/acts?id=50550 The amendment inserts clause (ba) into Explanation 1 of section 28 providing that where duty is paid under clause (a) of sub section (3) of section 18A, the date of payment of duty or interest is the relevant date for the purposes of that Explanation. en-us Tue, 01 Apr 2025 14:11:55 +0530 Tue, 01 Apr 2025 14:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50550 The amendment inserts clause (ba) into Explanation 1 of section 28 providing that where duty is paid under clause (a) of sub section (3) of section 18A, the date of payment of duty or interest is the relevant date for the purposes of that Explanation. Act-Rules F. Acts / Amendment Acts Tue, 01 Apr 2025 14:11:55 +0530 https://www.taxtmi.com/acts?id=50550