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Income Tax - Highlights / Catch Notes

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Measurement of distance for the purpose of agricultural land - ...

Income Tax

April 7, 2015

Measurement of distance for the purpose of agricultural land - Insofar as relevance of Section 11 of the General Clauses Act is concerned, it needs to be noted that here the relevant amendment prescribing distance to be counted must be aerial has come into force w.e.f. 1st April, 2014. - HC

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