Section 77 - Amendment of section 155. - Finance Act, 2023

..... Amendment of section 155. 77 . In section 155 of the Income-tax Act, (a) in sub-section (11A), after the words, figures and letter section 10A or at both the places where they occur, the words, figures and letters section 10AA or shall be inserted with effect from the 1st day of April, 2024; (b) after sub-section (18), the following sub-section shall be inserted, namely: (19) Where any deduction in respect of any expenditure incurred for the purchase of sugarcane has been claimed by an assessee, .....

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Section 77 - Amendment of section 155. - Finance Act, 2023

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..... of income furnished by an assessee under section 139 for any assessment year (herein referred to as the relevant assessment year) and tax on such income has been deducted at source and paid to the credit of the Central Government in accordance with the provisions of Chapter XVII-B in a subsequent financial year, the Assessing Officer shall, on an application made by the assessee in such form, as may be prescribed, within a period of two years from the end of the financial year in which such tax .....

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Section 77 - Amendment of section 155. - Finance Act, 2023

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