Amendment of section 115TE

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..... on at both the places where they occur, the words specified person shall be substituted; (c) the following Explanation shall be inserted, namely: Explanation.-For the purposes of this section, specified person shall have the same meaning as assigned to in clause (iia) of the Explanation to section 115TD. . - Clause 32 seeks to amend section 115TE of the Income-tax Act relating to i .....

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..... the institution with the reference of specified person . These amendments will take effect from 1st April, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindi .....

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