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Section 35C - Omitted - Income-tax Act, 1961
Extract
Agricultural development allowance. 35C. 1 [ **** ] ---------------------------------- Notes :- 1. Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Original section 35C was inserted by the Finance Act, 1968, w.e.f. 1-4-1968. Prior to its omission, section 35C was amended by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976, Finance Act, 1983, w.e.f. 1-4-1984 and Finance Act, 1984, w.e.f. 1-4-1984.