section (4B) of section 139 on or before the due date under that section.". 12. Amendment of section 23.
- In section 23 of the Income ... competent authority, shall be taken to be nil.". 13. Amendment of section 35AD.
- In section 35AD of the Income-tax Act, in sub-section
clause (xvii) of section 47." 6. Amendment of section 10AA.
- In section 10AA of the Income-tax Act, after sub-section (9) but before ... specified business, referred to in clause (c) of sub-section (8) of section 35AD, for any assessment year, no deduction shall be allowed under
section 13.
- In section 13 of the Income-tax Act, after sub-section (1) and before Explanation 1, the following sub-section shall be inserted ... April, 2013. 8. Amendment of section 3.
- In section 35 of the Income-tax Act, in sub-section (2AB), in clause (5), tor the words
Finance Act, 2020
UNION OF INDIA
India
Finance Act, 2020
Act 12 of 2020
Published
Income Tax Rules, 1962
UNION OF INDIA
India
Income Tax Rules, 1962
Rule INCOME-TAX
The Income Tax Act, 1961
UNION OF INDIA
India
The Income Tax Act, 1961
Act
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
