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

full value of the consideration.". 21. Amendment of section 54EC. - In section 54EC of the Income-tax Act, with effect from

The Finance Act, 2017 UNION OF INDIA India The Finance Act, 2017 Act 7 of

effect from the 1st day of April, 2015. 23. Amendment of section 54EC. - In section 54EC, in sub-section (1), after the proviso, the following

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