Section 103 - Omitted - Income-tax Act, 1961

Chapter XI 1 [Additional income-tax on undistributed profits] 2 [****] *************** NOTES:- 1. Substituted vide Section 29 of the Finance Act 1965 w.e.f. 01-04-1965 before it was read as, SUPER TAX 2. Omitted vide Section 29 of the Finance Act 1965 w.e.f. 01-04-1965 before it was read as, Relief for salary, etc. received in arrear, etc. 103. The provisions of section 89 apply in relation to super-tax as they apply in relation to income-tax.