CA B K Goyal & Co LLP
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Section 32 – Finance Acts

Amendment of section 113

In section 113 of the Income-tax Act, with effect from the 1st day of September, 2024,—

(a) the word “undisclosed” shall be omitted;
(b) in the proviso, the words, figures and letters beginning with “and applicable” and ending with “under section 132A” shall be omitted.
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Advocate Shruti Goyal Advocate
Advocate Shruti Goyal is a legal expert specializing in corporate law and compliance. She writes to simplify legal topics for businesses and individuals alike.
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