Section 14(6) in Bolani Ores Limited (Acquisition of Shares) And Miscellaneous Provisions Act, 1978.
(6)The provisions of sub-sections (1) to (5) shall have effect notwithstanding anything to the contrary contained in the income-tax Act or the Companies (Profits) Surtax Act.Explanation.- For the purposes of this section,-(a)"Income-tax Act" means the income-Tax Act, 1961 (43 of 1961.);(b)"Companies (profits) Surtax Act" means the companies (Profits) Surtax Act, 1964 (7 of 1964);(c)words and expressions used in this section and not defined in this Act but defined in the Income-tax Act or the Companies (Profits) Surtax Act shall have the meanings respectively assigned to them in the said Acts.
