https://www.taxtmi.com/acts?id=50853 The substitution of subsection (3) to section 46 authorises rule making with retrospective effect from no earlier than the Act's commencement, while providing that, unless a contrary intention is established, such retrospective rules shall not prejudicially affect the interests of assessees. en-us Wed, 16 Apr 2025 14:22:21 +0530 Wed, 16 Apr 2025 14:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50853 The substitution of subsection (3) to section 46 authorises rule making with retrospective effect from no earlier than the Act's commencement, while providing that, unless a contrary intention is established, such retrospective rules shall not prejudicially affect the interests of assessees. Act-Rules F. Acts / Amendment Acts Wed, 16 Apr 2025 14:22:21 +0530 https://www.taxtmi.com/acts?id=50853