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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 25 - Amendment of section 54. - Finance Act, 2023

Extract

..... 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 .....

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Section 25 - Amendment of section 54. - Finance Act, 2023

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