https://www.taxtmi.com/acts?id=50829 The amendment to section 280F(3) inserts that tax paid by the depositor under section 140A is included within the provision, and substitutes the prior phrase so that the clause now applies to amounts "on which tax has been paid under section 140A or in respect of which the regular assessment or the provisional assessment aforesaid has been made," thereby equating depositor-paid tax with amounts determined under regular or provisional assessment for the purposes of sub-section (3). en-us Wed, 16 Apr 2025 11:54:09 +0530 Wed, 16 Apr 2025 11:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50829 The amendment to section 280F(3) inserts that tax paid by the depositor under section 140A is included within the provision, and substitutes the prior phrase so that the clause now applies to amounts "on which tax has been paid under section 140A or in respect of which the regular assessment or the provisional assessment aforesaid has been made," thereby equating depositor-paid tax with amounts determined under regular or provisional assessment for the purposes of sub-section (3). Act-Rules F. Acts / Amendment Acts Wed, 16 Apr 2025 11:54:09 +0530 https://www.taxtmi.com/acts?id=50829