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of <h1>Government Amends Income Tax Act Notification: Assessment Year Changed from 1976-77 to 1973-74 under Section 10(23C)</h1> The Central Government has amended notification number 1472 dated September 4, 1976, under the authority of clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961. The amendment changes the reference from 'Assessment year 1976-77' to 'Assessment year 1973-74.' This adjustment is documented under file number 197/45/76-IT(AI) and is officially recorded in notification number 1986, dated January 24, 1977.
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