Amendment of section 115QA.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... b-section shall not apply in respect of any buy-back of shares, that takes place on or after the 1st day of October, 2024. . - Clause 39 of the Bill seeks to amend section 115QA of the Income-tax Act relating to tax on distributed income to shareholders. Sub-section (1) of the said section, inter alia, provides that notwithstanding anything contained in any other provision of this Act, in addition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X