Section 54 – Finance Acts

Short title and commencement (1) This Act may be called the Finance (No. 2) Act, 2024. (2) Save as otherwise provided in this Act,— (a)…

Income-tax (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2024, income-tax shall…

Amendment of section 2 In section 2 of the Income-tax Act,— (a)   in clause (22), with effect from the 1st day of October, 2024,—…

Amendment of section 10 In section 10 of the Income-tax Act,— (a)   with effect from the 1st day of April, 2025,— (i)   in…