https://www.taxtmi.com/acts?id=53947 The Finance Act, 2025 is amended by substituting the word "all" for "both" in section 20, clause (a), sub-clause (ii). The substitution is deemed to have been in force from 1 April 2025, giving the amended wording retrospective effect. The amendment is limited to this textual change. en-us Tue, 31 Mar 2026 16:12:57 +0530 Tue, 31 Mar 2026 16:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53947 The Finance Act, 2025 is amended by substituting the word "all" for "both" in section 20, clause (a), sub-clause (ii). The substitution is deemed to have been in force from 1 April 2025, giving the amended wording retrospective effect. The amendment is limited to this textual change. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 16:12:57 +0530 https://www.taxtmi.com/acts?id=53947