Amendment made in Section 80AB, which was inserted by Finance ...
Section 80AB Amendment by Finance Act 1980 Effective April 1981: Prospective Impact Confirmed by CBDT Circular.
March 4, 2019
Case Laws Income Tax SC
Amendment made in Section 80AB, which was inserted by Finance (No. 2) Act, 1980 with effect from 1st April, 1981 have prospective effect evident from Finance Act as well as Circular of CBDT.
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