Section 536(2)(h) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 536(2)] [Section 536] [Entire Act]

Union of India - Subsection

Section 536(2)(h) in The Income Tax Act, 2025

(h)where any deduction has been allowed or any amount has not been included in the total income of any person, subject to fulfilment of certain conditions for any tax year beginning before the 1st April, 2026, and in case of violation of such conditions in any tax year beginning on or after 1st April, 2026, any sum (on account of deduction earlier allowed or amount not included) was required to be included in the total income of such subsequent tax year under the repealed Income-tax Act if it had not been so repealed, then such sum shall be—

(i)deemed to be the income of the tax year in which the violation takes place; and

(ii)included in the total income of the said person under the same head of income as it would have been included under the repealed Income-tax Act;

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 536(2)(h) in The Income Tax Act, 2025