TMI BlogDefinition of the term “Liable to tax”X X X X Extracts X X X X X X X X Extracts X X X X ..... to tax" The Act currently does not define the term "liable to tax" though this term is used in section 6, in clause (23FE) of section 10 and various agreements entered into under section 90 or sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il, 2021 and will, accordingly, apply in relation to the assessment year 2021-22 and subsequent assessment years.
[Clause 3]
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Budget 2021-22 + FINANCE Bill, 2021 X X X X Extracts X X X X X X X X Extracts X X X X
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