Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2] [Entire Act] Union of India - Subsection Section 2(d) in The Preference Shares (Regulation Of Dividends) Act, 1960 (d)"previous year" has the same meaning as in the [Income-tax Act, 1961] [ Substituted by Act 10 of 1965, Section 72 for " Indian Income-tax Act, 1922" (w.r.e.f. 1.4.1965).];
