Alignment of provisions of section 45(5A) with the TDS provisions of section 194-IC
Alignment of provisions of section 45(5A) with the TDS provisions of section 194-IC BUDGET 2023-24 MEMORANDUM EXPLAINING THE PROVISIONS IN THE FINANCE BILL, 2023 The existing provisions of the sub-section (5A) of section 45 of the Act, inter alia, provide that on the capital gain arising to an assessee (individual and HUF), from the transfer… Read More »