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

..... 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