Amendment of section 36
In section 36 of the Income-tax Act, in sub-section (1), in clause (iva), for the words “ten per cent”, the words “fourteen per cent” shall be substituted with effect from the 1st day of April, 2025.
In section 36 of the Income-tax Act, in sub-section (1), in clause (iva), for the words “ten per cent”, the words “fourteen per cent” shall be substituted with effect from the 1st day of April, 2025.