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Income Tax (Deduction for Investment in Qualifying Activity) (Amendment) Rules 2023

  • Writer: CCS
    CCS
  • Dec 24, 2023
  • 1 min read


The Income Tax (Deduction for Investment in Qualifying Activity) (Amendment) Rules 2023 [P.U. (A) 352, gazetted on 09/11/2023], is to extend the deadline for the deduction for investment in qualifying activities.


Specifically, the amendment changes the expiration date from "31 December 2022" to "31 December 2024" in subrule 6(2) of the original rules




Comments

CCS & CO PLT 202206000043 (LLP0033899-LCA) & AF 1538 was registered on 29th December 2022. With effect from that date, CCS & CO (AF 1538), a conventional partnership, was converted to a limited liability partnership.

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