Finance Act, 1995
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Amendment of section 175 (power to obtain information as to interest paid or credited without deduction of tax) of Income Tax Act, 1967. |
168.—As respects the year 1995-96 and subsequent years of assessment, section 175 óf the Income Tax Act, 1967 , is hereby amended in subsection (4) and in the proviso thereto by the substitution of “resident” for “ordinarily resident” in each place where it occurs. |