Friday, June 25, 2021

Second proviso to sec. 40(a)(i) providing relief from being an assessee-in-default has retrospective effect

INCOME TAX : Second proviso to section 40(a)(i) inserted with effect from 1-4-2020 is curative in nature and has retrospective effect

from www.taxmann.com Latest Case Laws https://ift.tt/2SYlTWa
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