Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1987), s. 26 (w.e.f. 1-4-1989).
Original section was inserted by the Taxation Laws (Amendment) Act, 1970 (42 of 1970),
s. 21 (w.e.f. 1-4-1971).
Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights
