Section 3 of Finance Act 2018 : Amendment of section 2 of Income Tax
Section 3 of Finance Act 2018 [Section 3 of Finance Act 2018 deals with Amendment of section 2. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 2. 3. In section 2 of the Income-tax Act,— (a) in clause (22), after Explanation 2, the following Explanation shall be inserted, namely:— “Explanation 2A.— In the case of an amalgamated company,… Read More »