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[Cites 0, Cited by 0] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(f) in The Companies (Temporary Restrictions On Dividends) Act, 1974

(f)" previous year" and" total income" have the meanings res- pectively assigned to them in the Income- tax Act, 1961 . (43 of 1961 )