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Home Acts & Rules Finance Act / Amendment Acts Finance Acts Finance Act, 2023 Chapters List Chapter III DIRECT TAXES - Income-tax This

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Section 10 - Amendment of section 17. - Finance Act, 2023

Extract

..... Amendment of section 17. 10. In section 17 of the Income-tax Act, (i) in clause (1), after sub-clause (viii), the following sub-clause shall be inserted, namely: (ix) the contribution made by the Central Government in the previous year, to the Agnive .....

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Section 10 - Amendment of section 17. - Finance Act, 2023

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..... ation . For the purposes of this sub-clause, it is clarified that accommodation shall be deemed to have been provided at a concessional rate, if the value of accommodation computed in such manner as may be prescribed, exceeds the rent recoverable fro .....

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Section 10 - Amendment of section 17. - Finance Act, 2023

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