Clarification Regarding Reopening of Completed Assessments on Accounts of Clarificatory Amendments Introduced by Finance Act, 2012

The Finance Act, 2012 has introduced certain clarificatory amendments in section 2 clause (14), Section 2 clause (47), Section 9 and Section 195, of the Income Tax Act, 1961 (Act), with retrospective effect from 01.04.1962 or 01.04.1976, whereby meaning of various terms used in these sections h

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CCI News Desk

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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