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 23 - Amendment of section 56. - Finance (No. 2) Act, 2024Extract Amendment of section 56. 23. In section 56 of the Income-tax Act, in sub-section (2), in clause (viib), after the second proviso, the following proviso shall be inserted with effect from the 1st day of April, 2025, namely: Provided also that the provisions of this clause shall not apply on or after the 1st day of April, 2025. .
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