Direct Tax Acts, Finance Act 2022
70 Case III: basis of assessmentITA67 s75 and s77(1), (2) and (5); FA90 s17(1)(a)(i) and (iii); FA97 s146(1) and Sch9 PtI par1(5); FA13 s16
(1) Income or profits chargeable under Case III of Sche...
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