Tag Archives: Section 155 of Finance Act 2018

Section 155 of Finance Act 2018 : Amendment of section 23JA

By | April 1, 2018

Section 155 of Finance Act 2018 [Section 155 of Finance Act 2018 deals with Amendment of section 23JA and is covered in CHAPTER VIII MISCELLANEOUS] Amendment of section 23JA 155. In section 23JA of the principal Act, after sub-section (4), the following sub-section shall be inserted, namely:— “(5) All settlement amounts, excluding the disgorgement amount and legal costs,… Read More »