Section 60 – Finance Acts

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Amendment of section 194M

In section 194M of the Income-tax Act, in sub-section (1), for the words “five per cent”, the words “two per cent” shall be substituted with effect from the 1st day of October, 2024.

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Section 1 – Finance Acts

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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)…

Section 2 – Finance Acts

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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…

Section 3 – Finance Acts

Finance Acts / By /

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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,—…

Section 4 – Finance Acts

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

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