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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Section 80IB(10) Clause (d) amended with effect from April 1, ...


Income Tax Act Section 80IB(10) Clause (d) Amendment Applies Prospectively from April 1, 2005, Not Retroactively.

April 12, 2016

Case Laws     Income Tax     AT

Section 80IB(10) Clause (d) amended with effect from April 1, 2005, is prospective and not retrospective and hence could not be applied for the period prior to April 1, 2005 - AT

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