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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 75 of Income-tax Act Revised to Include Reference to Section 74A by Finance Act, 1972.</h1> Section 75 of the Income-tax Act is amended by the Finance Act, 1972. In sub-section (1), the reference to '73 and 74' is replaced with '73, 74 and 74A.'