SC: 2015 Amendment to S. 153C of IT Act Will have Retrospective Application - 06.04.2023

Supreme Court has held that amendment to Section 153C of Income Tax (IT) Act 1961 by Finance Act 2015 will retrospectively apply to searches conducted under Section 132 of IT Act, prior to the date of the amendment, i.e, 01.06.2015.

Tags : Supreme Court Income Tax Section 153C Retrospective Application

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