This document is the official text of The Taxation Laws (Amendment) Act, 2021, published in The Gazette of India. It details amendments made to the Income-tax Act, 1961, and the Finance Act, 2012. The Act includes specific provisions regarding assessments, reassessments, and refunds, particularly concerning income from the transfer of assets or shares made before May 28, 2012. This is essential reading for legal professionals, tax consultants, and individuals affected by these tax law changes.
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