Section 8 - Amendment of section 12A. - Finance Act, 2023

..... Amendment of section 12A. 8. In section 12A of the Income-tax Act, (a) in sub-section (1), (I) in clause (ac), for sub-clause (vi), the following sub-clause shall be substituted with effect from the 1st day of October, 2023, namely: (vi) in any other .....

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Section 8 - Amendment of section 12A. - Finance Act, 2023

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..... or any previous year ending on or before the date of such application, at any time after the commencement of such activities, ; (II) in clause (ba), for the words within the time allowed under that section , the words, brackets and figures within the .....

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Section 8 - Amendment of section 12A. - Finance Act, 2023

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