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[Cites 0, Cited by 3] [Entire Act]

Union of India - Section

Section 61 in Finance Act, 1999

61. Insertion of new Chapter XII-E.

- After Chapter XII-D of the Income-tax Act, the following Chapter shall be inserted with effect from the 1st day of June, 1999, namely :-"Chapter XII-E Special Provisions Relating To Tax On Distributed Income