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[Cites 0, Cited by 0] [Section 12A(1)] [Section 12A] [Entire Act]

Union of India - Subsection

Section 12A(1)(a) in The Interest-Tax Act, 1974

(a)for the purpose of computing the interest payable under section 9, the interest-tax on the chargeable interest as declared in the return referred to in that section;