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[Cites 0, Cited by 82] [Section 28] [Entire Act]

Union of India - Subsection

Section 28(iiic) in The Income Tax Act, 1961

(iiic)[ any duty of customs or excise re-paid or re-payable as drawback to any person against exports under the Customs and Central Excise Duties Drawback Rules, 1971;] [ Inserted by Act 12 of 1990, Section 6 (w.r.e.f. 1.4.1972).]