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[Cites 0, Cited by 0] [Section 28] [Entire Act]

Union of India - Subsection

Section 28(b) in The Finance Act, 2018

(b)in clause (ii), -
(i)in sub-clause (a), for the figures "2019", the figures "2021" shall be substituted;
(ii)in sub-clause (b), for the words, figures and letters "in any of the previous years beginning on or after the 1st day of April, 2016 and ending on the 31st day of March, 2021", the words, brackets and figure "in the previous year relevant to the assessment year for which deduction under sub-section (1) is claimed" shall be substituted.