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Inserted by the Finance Act, 1989 w. r. e. f. 1- 4- 1970.
1[ 2[ (1B)]" amalgamation", in relation ... Substituted for" income- tax or super- tax" by the Finance Act, 1965, w. e. f. 1- 4- 1965.
4. Inserted
Central Government Act
Inserted by the Finance Act, 1992, w. e. f. 1- 4- 1993. Earlier, clause (2A) was inserted by the Direct ... effect from the same date.
3. Substituted by the Finance Act, 1972, w. e. f. 14- 1972. Section
Central Government Act
exercise of a profession;]
2. Inserted by the Finance Act, 1973, w. r. e. f. 1- 4- 1972.
3. Inserted ... Finance Act, 1990, w. r. e. f. 1- 4- 1962.
4. Inserted by the Finance
Central Government Act
Substituted by the Finance Act, 1988, w. e. f. 1- 6- 1988. Prior to the substitution, the Explanation, as inserted ... section (1) of section 125A."
4. Inserted by the Finance Act
Central Government Act
proviso to the section.
3. Inserted by the Finance Act, 1984, w. e. f. 1- 4- 1985.
5. Prior ... omission, sub- section (2), as amended by the Finance Act, 1965, w. e. f. 1- 4- 1965; the Finance
Central Government Act
Assessing] Officer also. 3[ Omitted by the Finance Act, 1994 , w. e. f. 1- 6- 1994 .]
(3) An amendment, which ... omission, the proviso, as inserted by the Finance Act, 1992, w. e. f. 14- 5- 1992, read as under:" Provided
Central Government Act
Earlier, clauses (a) and (b) were amended by the Finance Act, 1970, w. e. f. 1- 4- 1971
4. Inserted ... Finance Act, 1972, w. e. f. 1- 4- 1973.
(ii) for charitable or religious purposes, created before
Central Government Act
substituted for the first proviso and Explanation by the Finance Act, 1968, w. e. f. 1- 4- 1969, read ... three thousand six hundred rupees.
1. Inserted by the Finance Act, 1978, w. e. f. 1- 4- 1979.
2. Ibid
Central Government Act
Substituted for" Chief Commissioner or Commissioner therefore" by the Finance Act, 1988, w. e. f. 1- 6- 1988.
7. Substituted ... section." Earlier, section 132 was substituted by the Finance Act, 1964, w. e. f. 1- 4- 1964.
10. Substituted
Central Government Act
Earlier," (43C)" was substituted for" (43B)" by the Finance Act ... Being omitted by the Finance Act, 1995, w. e. f. 1- 4- 1996.
4. Inserted by the Finance
Central Government Act
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