Genpact India Private Limited vs Deputy Commissioner Of Income Tax on 22 November, 2019
crores.
(b) On 10.05.2013, Chapter XIIDA consisting of Sections 115QA,
115QB and 115QC was inserted in the Income Tax Act, 1961 (hereinafter
referred ... Finance Act, 2013 which came into effect
from 01.06.2013. Section 115QA as it stood prior to the amendment which
came into effect