business, referred to in clause (c) of sub-section (8) of section 35AD, for any assessment year, no deduction shall be allowed under the provisions ... section 35AD in relation to such specified business for the same or any other assessment year.". 7. Amendment of section 11.
- In section
competent authority, shall be taken to be nil.". 13. Amendment of section 35AD.
- In section 35AD of the Income-tax Act, in sub-section ... respect of which deduction or part of deduction allowed under section 35AD is deemed to be the income of the assessee in accordance with
Finance Act, 2020
UNION OF INDIA
India
Finance Act, 2020
Act 12 of 2020
Published
The Income Tax Act, 1961
UNION OF INDIA
India
The Income Tax Act, 1961
Act
Income Tax Rules, 1962
UNION OF INDIA
India
Income Tax Rules, 1962
Rule INCOME-TAX
effect from the 1st day of April, 2013. 9. Amendment of section 35AD.
- In section 35AD of the Income-tax Act, - (a) after sub-section
The Finance Act, 2023
UNION OF INDIA
India
The Finance Act, 2023
Act 8 of
The Income Tax Act, 2025
UNION OF INDIA
India
The Income Tax Act, 2025
Act
