In section 43 of the Income-tax Act, in clause (3), after the words "business or profession", the words "but does not include tea bushes or livestock" shall be inserted and shall be deemed always to have been inserted with effect from the 1st day of April, 1962.
Finance Act, 1995 Section 12 - Bare Act |
| State | Central Government |
| Year | 1995 |
| Section Title | Amendment of Section 43 |
Act Info: