Section 38 of Finance Act 2018 : Amendment of section 115JC Income Tax Act
Section 38 of Finance Act 2018 [Section 38 of Finance Act 2018 deals with Amendment of section 115JC. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 115JC. 38. In section 115JC of the Income-tax Act, after sub-section (3), the following sub-section shall be inserted with effect from the 1st day of April, 2019, namely:— ‘(4)… Read More »