Section 14 of Finance Act 2018 : Amendment of section 43CA Income Tax
Section 14 of Finance Act 2018 [Section 14 of Finance Act 2018 deals with Amendment of section 43CA. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 43CA. 14. In section 43CA of the Income-tax Act, with effect from the 1st day of April, 2019,— (a) in sub-section (1), the following proviso shall be inserted, namely:—… Read More »