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clause (14) of this section;]
1. Substituted by the Taxation Laws (Amendment ... Ibid.
6. Inserted by the Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986, w. e. f. 1- 4- 1988. Earlier
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provisions of section 45; or
1. Inserted by the Taxation Laws (Amendment ... substitution, clause (5), as substituted by the Taxation Laws (Amendment) Act, 1970, w. r. e. f. 14- 1962 and amended
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substitution, the Explanation, as inserted by the Taxation Laws (Amendment) Act, 1984, w. e. f. 1- 10- 1984 and amended
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development rebate 4
(1) 5[ Omitted by the Taxation Laws (Amendment and Miscellaneous Provisions ... Omitted by the Taxation Laws (Amendment and Miscellaneous
1. Inserted by the Finance
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substitution, sub- section (1), as substituted by the Taxation Laws (Amendment ... Amendment) Act, 1964, w. e. f. 6- 10- 1964; Taxation Laws (Amendment
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effect from the same date.
3. Substituted by the Taxation Laws (Amendment ... Substituted by the Taxation Laws (Amendment) Act, 1975, w. e. f. 1- 4- 1976. The Explanation was also substituted
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whose annual value as so
2. Substituted by the Taxation Laws (Amendment ... Substituted by the Taxation Laws (Amendment) Act, 1984, w. e. f. 1- 4- 1985. Prior to the substitution, the proviso
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section (1) of section 37
1. Inserted by the Taxation Laws (Amendment ... Inserted by the Taxation Laws (Amendment) Act, 1975, w. e. f. 1- 10- 1975.
4. Substituted for" Assistant Director
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Omitted by the Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986, w. e. f. 1- 4- 1988. Prior ... substitution, clause (ii), as substituted by the Taxation Laws (Amendment) Act, 1975, w. e. f. 1- 4- 1976, read
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substitution, subsection (1), as amended by the Taxation Laws (Amendment and Miscellaneous Provisions ... business or profession.,) omitted, ibid.
5. Inserted by the Taxation Laws (Amendment and Miscellaneous Provisions
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