Terminology change in taxation: 'tax' replaces 'income tax or super tax' in statutory wording provision. The Finance Act, 1965 amends section 199 of the Income-tax Act by substituting the words "income tax or super tax, as the case may be," with the single ... Summary
Terminology change in taxation: 'tax' replaces 'income tax or super tax' in statutory wording provision.
The Finance Act, 1965 amends section 199 of the Income-tax Act by substituting the words "income tax or super tax, as the case may be," with the single word "tax", thereby streamlining and broadening the statutory terminology in that provision.
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