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Effective date of applicability

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15 December 2015 How do I interpret for which year an amendment pertains to based on the effective date of applicability?
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
15 December 2015 w.e.f. 1-4-2016 : INCOME TAX ACT: Provision will be applicable for the assessment year starting from 1-4-2016 meaning there by applicable for AY 2016-17.
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w.e.f. 02-04-2016 : Will be Applicable from 02-04-2016. (AY 2017-18)

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