Amendments Query


(Guest)

I have a doubt regarding the point from when any amendments to the finance act is applicable.

Example, Finance Act makes changes for computation of income from A.Y 2011 onwards, (unless retrospective) its applicable only for incomes earned from FY 2010 onwards taxable in AY2011.

My question is if there is any other changes... For example regarding the powers of an Income tax authority.
Is that applicable for every case pending in 2011 onwards..even if its regarding 3 years back,

or only on returns filed 2011 and thereafter.

Thank you for your time.
 

 

I THINK THE QUESTION IS MISUNDERSTOOD...WRITTEN THE SAME DIFFERENTLY

If an amendment (eg. prospectively from AY 2011) is made regarding the any provision other than Tax computation (eg. powers of an Income Tax Authority) is the change effective for returns filed in AY 2011 onwards or on all pending cases also, say returns  of 2010 2009 etc