Taxation Laws (Amendment) Act, 2019
Section - 9 - Amendment of Act No. 23 of 2019
CHAPTER IIIAMENDMENTS IN THE FINANCE (NO. 2) ACT, 2019Amendment of Act No. 23 of 2019.9. In section 2 of the Finance (No. 2) Act, 2019 [hereafter in this Chapter referred to as the Finance (No. 2) Act], in sub-section (9), with effect from the 1st day of April, 2019,-
| (a) | - | in the second proviso, for the words "First Schedule", the words, figures and letters "First Schedule, except in case of a domestic company whose income is chargeable to tax under section 115BAA or section 115BAB of the Income-tax Act" shall be inserted and shall be deemed to have been inserted; |
| (b) | - | in the third proviso,- |
| (i) | - | in clause (a) for the words "the Income-tax Act" the words, figures and letters "the Income-tax Act, not having any income under section 115AD of the Income-tax Act" shall be inserted and shall be deemed to have been inserted; |
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