Income Tax (Amendment) Act 2023
(No. 30 of 2023)

  Table of Contents

  Long Title

  Enacting Formula

1 Short title and commencement

2 Amendment of section 10

3 Amendment of section 10B

4 Amendment of section 10G

5 New section 10K

6 New section 10L

7 Amendment of section 13

8 Amendment of section 13M

9 New section 13QA

10 Amendment of section 14A

11 Amendment of section 14B

12 Amendment of section 14C

13 Amendment of section 14D

14 New section 14EA

15 Amendment of section 14F

16 Amendment of section 14G

17 Amendment of section 14N

18 Amendment of section 14O

19 Amendment of section 14U

20 Amendment of section 14Z

21 Amendment of section 14ZC

22 New section 14ZG

23 New section 14ZH

24 Amendment of section 19

25 Amendment of section 19A

26 Amendment of section 19B

27 Amendment of section 19D

28 Amendment of section 34AA

29 Amendment of section 34AAA

30 Amendment of section 34CA

31 Amendment of section 35

32 Amendment of section 37

33 New section 37AA

34 New sections 37R and 37S

35 Amendment of section 39

36 Amendment of section 43H

37 New section 43MA

38 Amendment of section 43R

39 Amendment of section 43X

40 Amendment of section 45

41 Amendment of section 45A

42 Amendment of section 45F

43 Amendment of section 45GA

44 Amendment of section 50A

45 New section 50BA

46 Amendment of section 50C

47 New section 68A

48 Amendment of section 80

49 Amendment of section 80A

50 Amendment of section 93

51 Amendment of section 101

52 New section 102A

53 Amendment of Fifth Schedule

54 Miscellaneous amendments

55 Related amendments to Goods and Services Tax Act 1993

56 Related amendment to Property Tax Act 1960

57 Saving and transitional provision