Proviso to section 113 of the Act is curative in nature and it ...

Section 113 Clarification: Relevant Date for Financial Year Applicability is Year of Search Initiation; Surcharge Payable by Assessee.

May 8, 2014

Case Laws Income Tax HC

Proviso to section 113 of the Act is curative in nature and it merely clarifies that for a relevant date for applicability of the financial year would be the year in which the search is initiated u/s 158BC - surcharge is payable by the assessee - HC

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Proviso to section 113 of the Act is curative in nature and it ...

Section 113 Clarification: Relevant Date for Financial Year Applicability is Year of Search Initiation; Surcharge Payable by Assessee.

May 8, 2014

Case Laws Income Tax HC

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