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  2. Direct Tax Acts

Direct Tax Acts, Finance (No. 2) Act 2023

395C Limitation of relief for relevant losses and allowancesFP(C-19)(No.2)A20 s10(b) [(1) In this section— “relevant allowances” has the same meaning as it has in section 304(3A); “specified indi...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020