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Income Tax - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Addition of sum received as share premium u/s. 68 - issue of ...

Income Tax

April 20, 2021

Addition of sum received as share premium u/s. 68 - issue of shares at such high premium - The amended provisions of section 68 of the Act providing satisfaction of the assessing officer regarding explanation from the party from whom the credit is received as per proviso to section 68 of the Act was inserted by Finance Act, 2012 with effect from 1/4/2013. The same is not applicable for this assessment year. - AT

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