Income-tax (Tenth Amendment) Rules, 2001

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....01 NOTIFICATION NO. S.O.632(E)  DATED 2-7-2001 In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes....

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....he following shall be substituted, namely:-- "(iii) where the total income does not include any income chargeable to income-tax under the head 'Profits and gains of business or profession' be in Fo....