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 2] [Entire Act] Union of India - Section Section 22 in Finance Act, 2020 22. Amendment of section 43CA. - In section 43CA of the Income-tax Act, in sub-section (1), in the proviso, for the words "five per cent.", the words "ten per cent." shall be substituted with effect from the 1st day of April, 2021.
