Section 12 of Finance Act 2018 : Amendment of section 43 of Income Tax
Section 12 of Finance Act 2018 [Section 12 of Finance Act 2018 deals with Amendment of section 43. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 43. 12. In section 43 of the Income-tax Act, with effect from the 1st day of April, 2019,— (i) in clause (1), after Explanation 1, the following Explanation shall be inserted, namely:—… Read More »