| 000 | 00827npc a2200157Ia 4500 | ||
|---|---|---|---|
| 008 | 140613s2013 xx 000 0 und d | ||
| 060 | _a336.24 | ||
| 100 | _aMURALIDHARAN, V N | ||
| 245 | _aIndian income tax act and the theory of relativity | ||
| 260 | _c2013 | ||
| 300 | _a802-804 | ||
| 520 | _aFrequent 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. | ||
| 653 | _aINCOME TAX LAW | ||
| 773 |
_oP14937 _nM _921892 _011164 _tCHARTERED SECRETARY |
||
| 942 |
_2ddc _cARTCL |
||
| 999 |
_c11986 _d11986 |
||