679/CBDT. - Income Tax - 679/CBDT

INSTRUCTION NO. 679/CBDT Dated : April 9, 1974 Section(s) Referred: 10(25) Statute: Income - Tax Act, 1961 Reference is invited to Board's Instruction No.579 dated the 1st August, 1973 and to say that section 10(25) of the Income-tax Act, 1961 was amended by Finance Act, 1972, effective from 1.4.73 and not by Finance Act, 1973 as has wrongly been mentioned in the above Instruction. Instruction No.579 dated 1.8.73 may please be treated as amended to this extent.