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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Retroactive Amendment: Section 13 of Income Tax Act updates definition of 'trust or charitable institution' by Finance Act 1963.</h1> Section 13 of the Income Tax Act has been amended by the Finance Act of 1963. In clause (b), the phrase 'trust or charitable institution' is replaced with 'trust for charitable purposes or a charitable institution.' This change is retroactively applied, meaning it is considered to have always been in effect.
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