Finance Act, 1973
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Amendment of section 154 of Income Tax Act, 1967. |
5.—For the purposes of section 154 of the Income Tax Act, 1967 , no account shall be taken of any tax paid in respect of income for a year of assessment beginning after the year 1972-73 or of any relief to which a person would have been entitled for such a year of assessment in the circumstances mentioned in that section. |