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[Cites 0, Cited by 57] [Section 37] [Entire Act]

Union of India - Subsection

Section 37(5) in The Income Tax Act, 1961

(5)[* * *] [ Sub-Sections (4) and (5) omitted by Act 26 of 1997, Section 8 (w.e.f. 1.4.1998).]