Income-tax amendment confirms the Act's short title and declares its purpose to amend the principal Income-tax law. The statute is designated the Income-tax (Amendment) Act, 1973 and constitutes legislative amendment to the principal Income-tax Act, 1961, identifying its short title for citation and stating its purpose as effectuating amendments to the existing income-tax code.
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Provisions expressly mentioned in the judgment/order text.
Income-tax amendment confirms the Act's short title and declares its purpose to amend the principal Income-tax law.
The statute is designated the Income-tax (Amendment) Act, 1973 and constitutes legislative amendment to the principal Income-tax Act, 1961, identifying its short title for citation and stating its purpose as effectuating amendments to the existing income-tax code.
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