https://www.taxtmi.com/acts?id=50851 Substitution of subsection (3) of section 46 grants the power to give retrospective effect to rules from a date not earlier than the commencement of the Act, and provides that, unless the contrary is permitted, no retrospective effect shall be given so as to prejudicially affect the interests of assessees. en-us Wed, 16 Apr 2025 14:21:46 +0530 Wed, 16 Apr 2025 14:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50851 Substitution of subsection (3) of section 46 grants the power to give retrospective effect to rules from a date not earlier than the commencement of the Act, and provides that, unless the contrary is permitted, no retrospective effect shall be given so as to prejudicially affect the interests of assessees. Act-Rules F. Acts / Amendment Acts Wed, 16 Apr 2025 14:21:46 +0530 https://www.taxtmi.com/acts?id=50851