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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>CBDT Circular Clarifies Unilateral Relief Calculation u/s 91; Considers Personal Tax Act and East African Tax Act.</h1> The circular issued by the Central Board of Direct Taxes (CBDT) on August 29, 1973, provides guidance on computing unilateral relief under Section 91 of the Income Tax Act, 1961. It clarifies that when calculating this relief, both the Personal Tax Act, 1967, and the income tax payable under the East African Income-tax (Management) Act, 1958, should be considered. This decision was made in consultation with the Ministry of Law and Justice, following a previous circular issued on July 10, 1973.