Indian income tax act and the theory of relativity

By:

MURALIDHARAN, V N

Material type:

Mixed materialsPublication details: 2013Description: 802-804Subject(s):

INCOME TAX LAW

NLM classification:

336.24

In: CHARTERED SECRETARYMSummary: Frequent amendments to the Income Tax Act, with retrospective effect, have resulted in uncertainty in the provisions of this Act. The same section of the Act will read differntly at different points of time even if the reference date remains the same. Explanation 5 to section 9, introduced with retrospective effect from 1.4.1962, has created lot of confusion as key terms in this provision have not been defined.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		43/7	Available		P14937

Frequent amendments to the Income Tax Act, with retrospective effect, have resulted in uncertainty in the provisions of this Act. The same section of the Act will read differntly at different points of time even if the reference date remains the same. Explanation 5 to section 9, introduced with retrospective effect from 1.4.1962, has created lot of confusion as key terms in this provision have not been defined.

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