CBDT amends Section 10(26AAA) of IT Act 1961 by Finance Act 2023

Last updated: 05 April 2023


Following the Honble Supreme Courts decision in Writ Petition (C) No. 59/2013 with 1283/2021, certain amendments have been made in clause (26AAA) of section 10 of the Income-tax Act, 1961 by the Finance Act, 2023. For the purposes of removal of doubts, it is hereby clarified that the term Sik

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