Levy of additional income-tax clarified as part of the Act's governing provisions; reference to previous years removed. Amendment to section 4(1) substitutes wording to make income-tax 'subject to the provisions (including provisions for the levy of additional income-tax) of, this Act,' and omits the phrase 'or previous years, as the case may be,' thereby incorporating provisions for levy of additional income-tax into the Act's qualifying provisions and removing an explicit reference to previous years.
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Provisions expressly mentioned in the judgment/order text.
Levy of additional income-tax clarified as part of the Act's governing provisions; reference to previous years removed.
Amendment to section 4(1) substitutes wording to make income-tax "subject to the provisions (including provisions for the levy of additional income-tax) of, this Act," and omits the phrase "or previous years, as the case may be," thereby incorporating provisions for levy of additional income-tax into the Act's qualifying provisions and removing an explicit reference to previous years.
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