Income-tax (Fourth Amendment) Rules, 2001

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..... NOTIFICATION NO. 117 New Delhi, the 4th May, 2001 INCOME-TAX S.O. 386(E).-In exercise of the powers conferred by Section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct .....

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..... nserted, namely:- "(p) establishment and running of institutions imparting education in the field of engineering and medicine in rural areas or towns which consist of population of less than 5 .....

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