Amendment to notification under section 10(23C) of the Income tax Act revises the assessment year reference, correcting prior wording. The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income tax Act, amends notification number 1472 dated 4 9 1976 by directing that the words 'Assessment year 1976-77' be read as 'Assessment year 1973-74', effecting a textual substitution of the assessment year reference in the notification.
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Amendment to notification under section 10(23C) of the Income tax Act revises the assessment year reference, correcting prior wording.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income tax Act, amends notification number 1472 dated 4 9 1976 by directing that the words "Assessment year 1976-77" be read as "Assessment year 1973-74", effecting a textual substitution of the assessment year reference in the notification.
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