645/CBDT.

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....rred: 91 , 2nd Schedule of IT Act Statute: Income - Tax Act, 1961 For the assessment year 1972-73 and subsequent assessment years, the income liable to tax in India-Pakistan or India-Bangladesh ....

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....th the provisions of section 91 of the Income-tax Act, 1961. In regard to assessments prior to the assessment year 1972-73 (including re-opened assessments), the provisions of the D.T.A Agreement with....