https://www.taxtmi.com/highlights?id=92189 Amendments to Rule 2DCA of the Income-tax Rules revise transitional year references used in computing minimum investment and exempt income under clause (23FE) of section 10 of the Income-tax Act, replacing 2024-25/2025-26 with 2030-31/2031-32 and substituting 2024 with 2030 in specified clauses and provisos; the changes take effect from their publication in the Official Gazette and alter multiple sub-rules and explanations that determine the temporal application of the exemption calculations. en-us Wed, 03 Sep 2025 19:01:10 +0530 Wed, 03 Sep 2025 19:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92189 Amendments to Rule 2DCA of the Income-tax Rules revise transitional year references used in computing minimum investment and exempt income under clause (23FE) of section 10 of the Income-tax Act, replacing 2024-25/2025-26 with 2030-31/2031-32 and substituting 2024 with 2030 in specified clauses and provisos; the changes take effect from their publication in the Official Gazette and alter multiple sub-rules and explanations that determine the temporal application of the exemption calculations. Highlights Income Tax Wed, 03 Sep 2025 19:01:10 +0530 https://www.taxtmi.com/highlights?id=92189