In section 45 of the Income-tax Act, for the words, figures and letter "sections 53, 54 and 54B", the words, figures and letters "sections 53, 54, 54B and 54C" shall be substituted with effect from the 1st day of April, 1973.
Finance Act 1972 Section 8 - Bare Act |
| State | Central Government |
| Year | 1972 |
| Section Title | Amendment of Section 45 |
Act Info: