713/CBDT.

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Full Text of the Document

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.... Reforms in the Structure of Budget and Accounts and as approved by the C&AG of India, the heads of Accounts for various Government Transactions stand revised with effect from 1st April, 1974. As already intimated in Board's Telex/telegram referred to above, the Receipt head of Account for Corporation Tax is "020 Taxes Instead of "III-Corporation Tax" and 0"021" Taxes on Income other than Corporat....