Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Entire Act] Union of India - Section Section 44 in The Finance Act, 2023 44. In section 87Aof the Income-taxAct, the following proviso shall be inserted with effect from the 1st day ofApril, 2024, namely:— "Provided that where the total income of the assessee is chargeable to tax under sub-section (1A) of section 115BAC, and the total income—
