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Income Tax - Highlights / Catch Notes

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Exemption u/s 54EC of the Act – there is nothing in the context ...

Income Tax

March 28, 2014

Exemption u/s 54EC of the Act – there is nothing in the context of section 256(2) to warrant the conclusion that the word 'month' in it refers to a period of 30 days, therefore, refers to six months in Section 256(2) is to six calendar months and not 180 days - AT

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