Enhanced Railway Land License Fee Not Covered by Section 43B(1)(b); Clause (g) Applies Prospectively from 2017-18 Onwards.

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Full Text of the Document

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....Addition u/s 43B - enhanced licence fee for land payable to railway - not covered in Section 43B(1)(b) - clause (g) in Section 43B(1) w.e.f. 01.04.2017 apply to the assessment year 2017-18 and the subsequent assessment years and prospective in nature....