Amendment of Income-Tax Act Etc.

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....y Thereunder. (1) The amendments directed in the First Schedule, being amendments to provide for a new appellate authority under the Income-tax Act, the Wealth-tax Act 1957 (27 of 1957), the Gift-tax....

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Full Text of the Document

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.... or a Commissioner before such commencement, under any Act referred to in sub-section (1), may be taken as if the amendments directed to be made in that Act by sub-section (1) had not been made. (3) ....