Deduction u/s. 10A - applicability of the circular after ...
Income Tax
May 19, 2017
Deduction u/s. 10A - applicability of the circular after assessment year 2009-10 - Finance (No. 2) Act, 2009 has made amendment with retrospective effect from 01-04-2009 by substituting the year 2011 with 2012. Although, corresponding amendment has not been made in the circular, however, in view of amendment made to the provisions of section 10A, the circular would apply to the assessment year under appeal, as well. - AT
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