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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 13A Amendment: Capital Gains Now Included Retroactively from 1979 in Income-Tax Treatment</h1> Section 13A of the Income-tax Act has been amended by the Finance Act, 2003, to include the words 'Capital gains or' following 'Income from other sources or.' This amendment is retroactively effective from April 1, 1979, thereby impacting how income from capital gains is treated under this section.
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