The Finance (No. 2) Bill 2019 as presented in Parliament today is available for download.
A quick but random PICK: CLAUSE 45 (ref. sec 194 IA)
Many miles to travese for seeing the proverbial – light as hoped , at the end of the pitch dark ‘tunnel’?!
[…] : Finance Bill 2019 ( 2019) 415 ITR 1 (st) ( 62 ) clause 26 . Finance Bill 2019 , has extended the time limit for […]
[…] The Finance (No 2) Bill, 2019 (2019) 415 ITR 1 (St)(86) proposes to amend definition of the assessee under S. 2. of the BMA. Now assessee would also include a non-resident or not ordinary resident when notice is issued, if he was resident in the year in which either the foreign income was earned or the foreign asset was acquired. […]
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