https://www.taxtmi.com/acts?id=53197 Clause 81 substitutes clause (f) in sub section (2) of section 424 to read that clause (f) covers any tax credit allowed to be set off as per sections 206(2)(e) to (h) and 206(3) and (4). The amendment is consequential to changes in the minimum alternate tax regime and takes effect from 1 April 2026, applying to the tax year 2026 2027 and subsequent years. en-us Sun, 01 Feb 2026 15:29:21 +0530 Sun, 01 Feb 2026 15:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53197 Clause 81 substitutes clause (f) in sub section (2) of section 424 to read that clause (f) covers any tax credit allowed to be set off as per sections 206(2)(e) to (h) and 206(3) and (4). The amendment is consequential to changes in the minimum alternate tax regime and takes effect from 1 April 2026, applying to the tax year 2026 2027 and subsequent years. Act-Rules Bills Sun, 01 Feb 2026 15:29:21 +0530 https://www.taxtmi.com/acts?id=53197