Notwithstanding the amendments made by this Act to the Income-tax Act, in computing, in the case of any person, the total income of a previous year relevant to the assessment year commencing on the 1st day of April, 1972, any income falling within clause (3) of section 10 of the Income-tax Act as it stood immediately before the 1st day of April, 1972, shall not be included.
Finance Act 1972 Section 59 - Bare Act |
| State | Central Government |
| Year | 1972 |
| Section Title | Certain Casual and Non-recurring Receipts Not to Be Included in the Totalincome for the Assessment Year 1972-73 |
Act Info: