In section 212 of the Income-tax Act, in sub-section (1), for the brackets and words "(exclusive of capital gains if any)", the brackets, words and figures "[exclusive of capital gains and income referred to in sub-clause (ix) of clause (24) of section 2, if any]" shall be substituted.
Finance Act 1972 Section 37 - Bare Act |
| State | Central Government |
| Year | 1972 |
| Section Title | Amendment of Section 212 |
Act Info: