Amendment of section 40.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ause ( a ), in sub-clause ( ia ), after the proviso and before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 2013, namely: "Provided f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of return of income by the resident payee referred to in the said proviso.". - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X