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Union of India - Section

Section 19 in Finance (No. 2) Act, 2014

19. Amendment of section 48.

- In section 48 of the Income-tax Act, in the Explanation, in clause (v), for the words "Consumer Price Index for urban non-manual employees", the words and brackets "Consumer Price Index (Urban)" shall be substituted with effect from the 1st day of April, 2016.