Finance Act, 1971
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Amendment of section 251 of Income Tax Act, 1967. |
13.— Section 251 of the Income Tax Act, 1967 , is hereby amended by the substitution in subsection (4) (c) (inserted by the Finance Act, 1968 ) of “the 1st day of April, 1973” for “the 1st day of April, 1971.” |