744/CBDT.

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Full Text of the Document

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....) Regulation, 1963. As certain difficulties had arisen in giving effect to the provisions of the Income-tax Act in these territories, the Central Government made the Taxation Laws (Extension to Union Territories) (Removal of Difficulties) Order No. 2 of 1970. Although this Order was made on 18th November, 1973 retrospective effect was given to this Order from 1st April, 1963 so that the provisions....