Supreme Court Judgment on ‘Prospective or Retrospective’ implications of Changes/amendment in Law
In GST, in last 6 years , many amendments were made in law. Some amendments were made prospectively, whereas some were made retrospectively.
Tag: amendment
Notification G.S.R 813(E) dated 31.10.2023 Income Tax
Central Board of Direct Taxes issued Notification G.S.R 813(E) dated 31.10.2023 to further amend the Income-Tax Rules, 1962. These rules may be called the Income-tax (Twenty-Seventh Amendment) Rules, 2023. They shall be deemed to have come into force from 1st…