Section 43ca

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 June 2013 Dear Members,
Please clarify the following issue :
As per the Finance Act 2013, Section 43CA would be inserted w.e.f 1.04.2014, and so would, section 56 will be amended.

Articles & Blogs of a no of tax practitioners are reading as 'these would be effective from 1.04.2013 for the asstt year 2014-15'

I am confused on this issue.

Please enlighten me with your reply.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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11 June 2013 43CA and substitution of section 56(2)(vii)(b) is from 1-4-2014 meaning thereby applicable from assessment year 2014-15 and onwards.

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