TaxTMI 
TaxTMI 
Definitions
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.... *************** NOTES:- 1. Inserted vide Third Schedule of the Finance (No. 2) Act, 1967 w.e.f. 1-4-1968 2. Omitted vide Section 17 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-04-1976 before it was read as, "(1) "displaced person" means a person who, on account of the setting up of the Dominions of India and Pakistan or on account of civil d....
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.... arrangements for the declaration and payment, within India, of the dividends (including dividends on preference shares) payable out of such income;" 4. Omitted vide Third Schedule of the Finance Act, 1968 w.e.f. 01-04-1969 before it was read as, "(3) "earned income" and "unearned income" shall have the meanings respectively assigned to them in the Finance Act of the rele....
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.... all sources;" 9. Omitted vide Section 15 of the Finance Act, 1972 w.e.f. 01-04-1973 before it was read as, "(7) "priority industry" means the business of generation or distribution of electricity or any other form of power or of construction, manufacture or production of any one or more of the articles or things specified in the list in the Sixth Schedule or the business....
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....-04-1976 before it was read as, "(9) "repatriate" means a person of Indian origin who was ordinarily residing in a foreign country and who, on leaving, or being forced to leave, such country, has- (a) in the case of a person leaving Mozambique, on or after the 25th day of June, 1962, or (b) in the case of a person leaving Burma, on or after the 1st day of June, 1963, or (c) in the case of ....