Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 45 of Income-tax Act updated to include Section 54D, effective April 1, 1974, under Finance Act 1973.</h1> Section 45 of the Income-tax Act, as previously amended by the Finance Act of 1972, is further amended by the Finance Act of 1973. The amendment involves replacing the reference to 'sections 53, 54, 54B, 54C' with 'sections 53, 54, 54B, 54C and 54D.' This change is effective from April 1, 1974, expanding the applicability of Section 45 to include an additional section, 54D.