Poonawalla fincorps
Poonawalla fincorps

Year of applicability of notifications

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Querist : Anonymous

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Querist : Anonymous (Querist)
16 April 2015 When it is given in notification that it is applicable from 01/04/2015, what does it mean? whether from A.Y. 2015-16 or A.Y. 2016-17?
Further if in the incometax act or rule same is given , whether the treatment will be same?

Please provide me riference.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
16 April 2015 for all the notifications, it will be mentioned whether assessment year or previous year, if not mentioned you can consider as previous year.
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CA AnKiT BoHrA (AB)

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CA AnKiT BoHrA (AB) (Expert)
17 April 2015 if it is written as applicable from 01.04.15, it means it wil b applicable for f.y. 2015-16 i.e. a.y. 2016-17
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