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The Income Tax Act, 1961 UNION OF INDIA India The Income Tax Act, 1961 Act

nature of interest, dividends or capital gains.". 16. Amendment of section 44AE. - In section 44AE of the Income-tax Act, with effect from

Finance Act, 1999 UNION OF INDIA India Finance Act, 1999 Act 27 of 1999 Published

Income Tax Rules, 1962 UNION OF INDIA India Income Tax Rules, 1962 Rule INCOME-TAX

shall be substituted. 16. Amendment of section 44AE. - In section 44AE of the Income-tax Act, with effect from the 1st day of April

The Income Tax Act, 2025 UNION OF INDIA India The Income Tax Act, 2025 Act