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

Union of India - Section

Section 31 in Finance Act, 2012

31. Insertion of new Part.

- In Chapter VI-A of the Income-tax Act, after Part C, the following Part shall be inserted with effect from the 1st day of April, 2013, namely: -'CA. - Deductions in respect of other incomes