Income Tax Search and Seizure: ‘Insertion of Section 79A’-Plugging of lacuna by Finance Bill 2022 By Anand Gupta TaxGuru

Income Tax Search and Seizure: ‘Insertion of Section 79A’-Plugging of lacuna by Finance Bill 2022 In the Union Budget 2022-23 through Finance Bill 2022, among other tax measures, the Hon’ble Finance Minister recommended 'Insertion of New Section 79A: - No set off of losses  consequent to search, requisition and survey'.  

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