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[Cites 0, Cited by 17] [Section 74] [Entire Act]

Union of India - Subsection

Section 74(3) in The Income Tax Act, 1961

(3)[* * *] [ Sub-Section (3) omitted by Act 20 of 2002, Section 29 (w.e.f. 1.4.2003).] [ Substituted by Act 20 of 2002, Section 29, for sub-Section (1) (w.e.f. 1.4.2003).]