Finance Acts

Section - 6 - Amendment of section 10

Amendment of section 10.

6. In section 10 of the Income-tax Act,-

(a)- in clause (4D), in the Explanation,-
(i)- in clause (aa), for the figures "2025", the figures "2030" shall be substituted;
(ii)- in clause (c),-
(A)- in sub-clause (i), in item (I), for sub-item (b), the following sub-item shall be substituted, namely:-
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