Section 21 of Finance Act 2018 : Amendment of section 54EC Income Tax Act
Section 21 of Finance Act 2018 [Section 21 of Finance Act 2018 deals with Amendment of section 54EC. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 54EC. 21. In section 54EC of the Income-tax Act, with effect from the 1st day of April, 2019,— (a) in sub-section (1), after the words “long-term capital asset”, the… Read More »