https://www.taxtmi.com/acts?id=46199 The Finance (No. 2) Act, 1971 amends clause (viii) of subsection (1) of Section 36 of the Income-tax Act by substituting the phrase "industrial development" with "industrial or agricultural development," thereby expanding the clause's scope to include agricultural development alongside industrial development, effective from the specified commencement date. en-us Mon, 16 Dec 2024 16:44:12 +0530 Mon, 16 Dec 2024 16:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46199 The Finance (No. 2) Act, 1971 amends clause (viii) of subsection (1) of Section 36 of the Income-tax Act by substituting the phrase "industrial development" with "industrial or agricultural development," thereby expanding the clause's scope to include agricultural development alongside industrial development, effective from the specified commencement date. Act-Rules F. Acts / Amendment Acts Mon, 16 Dec 2024 16:44:12 +0530 https://www.taxtmi.com/acts?id=46199