TMI BlogAmendment of section 43CA.X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 2020. - Clause 14 of the Bill seeks to amend section 43CA of the Incometax Act relating to special provision for value of consideration for transfer of assets other than capital assets in certain cases. Sub-section ( 3 ) of the said section provides that where the date of agreement fixing the value of consideration for the transfer of the asset and the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration or a part thereof has been received by way of any other electronic mode as may be prescribed. This amendment will take effect from 1st April, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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