Finance Act, 1975
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Amendment of section 251 of Income Tax Act, 1967. |
3.— Section 251 of the Income Tax Act, 1967 , is hereby amended by the substitution in subsection (4) (d) (inserted by the Finance Act, 1972 ) of “the 1st day of April, 1977” for “the 1st day of April, 1975” (inserted by the Finance Act, 1973 ). |