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Section 25 - Amendment of section 54. - Finance Act, 2023Extract ..... Amendment of section 54. 25. In section 54 of the Income-tax Act, with effect from the 1st day of April, 2024, (a) in sub-section (1), after the second proviso, the following proviso shall be inserted, namely: Provided also that where the cost of new ..... x x x x x Extracts x x x x x Section 25 - Amendment of section 54. - Finance Act, 2023 x x x x x Extracts x x x x x
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