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THE TAXATION LAWS (AMENDMENT) ACT 2016

News and Press Release - Dated:- 12-9-2016 - MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 8th September, 2016/Bhadra 17, 1938 (Saka) The following Act of Parliament received the assent of the President on the 8th September, 2016, and is hereby published for general information:- (NO. 47 OF 2016) [8th September, 2016.] An Act further to amend the Income-Tax Act, 1961 and the Customs Tariff Act, 1975. BE it enacted by Parliament in the Sixty-seventh Year of the Republic of I .....

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xplanation 5.-For the purposes of this clause, the reconstruction or splitting up of a company, which ceased to be a public sector company as a result of transfer of a demerger, if such reconstruction or splitting up has been made to give effect to any condition attached to the said transfer of shares and also fulfils such other conditions as may be notified by the Central Government in the Official Gazette. . Amendment of section 80 JJAA. 3. In the principal Act, in section 80JJAA, in sub-secti .....

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