https://www.taxtmi.com/acts?id=51001 The amendment defines backward area as an area the Government may specify by notification in the Official Gazette having regard to its stage of development, and permits such notifications to have retrospective effect to an earliest date prescribed by the provision. en-us Fri, 18 Apr 2025 17:46:36 +0530 Fri, 18 Apr 2025 17:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51001 The amendment defines backward area as an area the Government may specify by notification in the Official Gazette having regard to its stage of development, and permits such notifications to have retrospective effect to an earliest date prescribed by the provision. Act-Rules F. Acts / Amendment Acts Fri, 18 Apr 2025 17:46:36 +0530 https://www.taxtmi.com/acts?id=51001