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🚀 New Feature Launched ✕

Introducing the “In Favour Of” filter in Case Laws.

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          <h1>Interest-tax Act Section 21 amended; '119' added after '2(44)' retroactively from October 1, 1991, via Finance Act 1997.</h1> Section 21 of the Interest-tax Act has been amended by inserting the figures '119' after '2(44)'. This amendment is retroactively effective from October 1, 1991, as per the Finance Act of 1997.

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