Home Acts & Rules F. Acts / Amendment Acts Finance Acts Finance (No. 2) Act, 2024 Chapters List Chapter III DIRECT TAXES - Income-tax This
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Section 13 - Amendment of section 37. - Finance (No. 2) Act, 2024Extract Amendment of section 37. 13. In section 37 of the Income-tax Act, in sub-section (1), in Explanation 3, in clause (iii), for the words outside India. , the following shall be substituted with effect from the 1st day of April, 2025, namely: outside India; or (iv) to settle proceedings initiated in relation to contravention under such law as may be notified by the Central Government in the Official Gazette in this behalf. .
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