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744/CBDT.
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....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 thereof could apply to all assessments made after the ext....