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Section 4 – Taxation Laws (Amendment) Act,2006

Taxation Laws (Amendment) Act,2006

Section 4. Amendment of Section 12-A

In Section 12-A of the Income Tax Act, in clause (b), for the words and figures “the provisions of Section 11 and Section 12 exceeds fifty-thousand rupees in any previous year”, the words and figures “the provisions of Section 11 and Section 12 exceeds the maximum amount which is not chargeable to in come tax in any previous year” shall be substituted with effect from the 1st day of April,2006.

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Taxation Laws (Amendment) Act,2006

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