Finance Acts
Section - 51 - Amendment of section 158BC
Amendment of section 158BC.51. In section 158BC of the Income-tax Act, in sub-section (1), with effect from the 1st day of September, 2024,-
| (A) | - | in clause (a),- |
| (i) | - | the words "total income, including the" shall be omitted and shall be deemed to have been omitted; |
| (ii) | - | after the fourth proviso, the following proviso shall be inserted and shall be deemed to have been inserted, namely:- |
| - | "Provided also that the time allowed for furnishing a r .... To read the full section download the app from Google Play store
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