[ad_1] List of Major Amendments made by Finance Act 2022 section description 2(12a) Amendment in the definition of ‘books of account’ 2(42c) Revision of the definition of slump sales 10(4E), 10(4F), 10(4G), 56(VIB), 80LA Tax Incentives to IFSC 12AB, 115BBI, 271AAE, 10(23C), 115TD Rationalization of provisions of charitable trusts and institutions 14a Explanation that disclaimer under section 14A shall be made even if no exempt income has been earned during the year. 17(2) , 56(2)(x) Exemption in amount received on medical treatment and death due to Kovid-19 37 Clarification on…
Friday, September 22, 2023
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