Finance Act, 1976
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Chapter II Income Tax in Respect of Certain Emoluments | ||
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Extension of Chapter IV (income tax in respect of certain emoluments) of Part V of Income Tax Act, 1967. |
15.—With effect as on and from the 6th day of April, 1976, Chapter IV of Part V of the Income Tax Act, 1967 , shall apply to all emoluments assessable to income tax under Schedule E other than the emoluments specified in paragraphs (b) and (c) of section 125 of the said Act. |