TMI BlogAmendment of section 10.X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been substituted with effect from the 1st day of April, 2013; (b) after clause (12A) [as inserted by section 7 of the Finance Act, 2016], (28 of 2016) the following clause shall be inserted with effect from the 1st day of April, 2018 namely:- (12B) any payment from the National Pension System Trust to an employee under the pension scheme referred to in section 80CCD, on partial withdra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted with effect from the 1st day of April, 2018, namely:- Provided also that any amount credited or paid out of income of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via), to any trust or institution registered under section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfers that specified capital asset under the Land Pooling Scheme (herein referred to as the scheme ) covered under the Andhra Pradesh Capital City Land Pooling Scheme (Formulation and Implementation) Rules, 2015 made under the provisions of the Andhra Capital Region Development Authority Act, 2014 ((Andhra Pradesh Act 11 of 2014.) ) and the rules, regulations and Schemes made under the said Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the second proviso and before the Explanation [as inserted by section 7 of the Finance Act, 2016], (28 of 2016. ) the following proviso shall be inserted with effect from the 1st day of April, 2018, namely:- Provided also that nothing contained in this clause shall apply to any income arising from the transfer of a long-term capital asset, being an equity share in a company, if the transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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