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The Taxation Laws (Amendment) Act, 1975--Explanatory notes on the provisions coming into force with effect from 1st January, 1976.

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....Circular<br>Income Tax<br>The Taxation Laws (Amendment) Act, 1975--Explanatory notes on the provisions coming into force with effect from 1st January, 1976. Circular No. 197 Dated 17/4/1976 I....

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....5 dated 5th September, 1975, as modified by the subsequent notification No. S.O. 732(E) [1976] 102 ITR (St.) 47 dated 26th December, 1975, the following provisions of the said Act came into force with....