Budget 2024: The New Section 74A - An Analysis

CA Sudhir Halakhandi , Last updated: 30 July 2024  
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The provisions for tax and penalty determination under the currently applicable Section 73 (Nonfraud cases) and Section 74 (Fraud cases) are proposed to be replaced by a new Section 74A for the financial year 2024-25. Sections 73 and 74 will now only apply to matters related to the financial year 20

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Published by

CA Sudhir Halakhandi
(PRACTICING CHARTERED ACCOUNTANT)
Category Union Budget   Report

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