Finance Act, 1980
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Amendment of section 340 (military and other pensions, gratuities and allowances) of Income Tax Act, 1967. |
12.— Section 340 (2) of the Income Tax Act, 1967 , is hereby amended by the insertion after paragraph (f) of the following paragraph: | |
“(ff) a pension or allowance payable under any of the following Acts: | ||
Army Pensions Act, 1971 , as extended by section 11 of the Army Pensions Act, 1973 .”. |