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Finance Act, 1997
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Amendment of section 464 (issue of securities with exemption from tax) of Income Tax Act, 1967 .

45.—(1) Section 464 (as amended by the Finance Act, 1992 ) of the Income Tax Act, 1967 , is hereby amended in the proviso by the substitution for “Case I” of “Case I or Case IV”.

(2) This section shall apply and have effect in respect of interest and other profits or gains, accruing on or after the 21st day of April, 1997, from a security.