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ITAT: Amendments to Income Tax Deduction for Contributions to ESI and PF Are Not Retrospective - (12 May 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Jaipur has ruled that amended provisions relating to income tax deduction for ESI and PF contributions would be effective from the 2021-22 assessment year prospectively, rather than retrospective.

Tags : INCOME TAX APPELLATE TRIBUNAL   2021-22   RETROSPECTIVE   ASSESSMENT YEAR  

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