Finance (Taxation of Profits of Certain Mines) Act, 1974

Termination of relief from income tax.

15.—Relief from income tax shall not be given under section 386 of the Act of 1967 to a company in respect of any year of assessment after the year 1973-74, whether the company commenced to trade in relation to the working of a qualifying mine before, on or after the 6th day of April, 1974.