TY  - GEN
AU  - MURALIDHARAN, V N
TI  - Indian income tax act and the theory of relativity
PY  - 2013///
KW  - INCOME TAX LAW
N2  - 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
ER  -