Tag Archives: Income Tax Act

Section 115BA of Income Tax Act

Section 115BA of Income Tax Act Section 115BA of Income Tax Act was inserted by Section – 51 of Finance Acts – 2016 . Relevant Extract are as follow Insertion of new section 115BA. 51. After section 115B of the Income-tax Act, with effect from the 1st day of April, 2017, the following section shall… Read More »