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[Cites 0, Cited by 0] [Section 27] [Entire Act]

Union of India - Subsection

Section 27(3) in The Interest-Tax Act, 1974

(3)The power to make rules conferred by this section shall on the first occasion of the exercise thereof include the power to give retrospective effect to the rules or any of them from a date not earlier than the date of commencement of this Act.