Amendment of section 37.

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..... initiated in relation to contravention under such law as may be notified by the Central Government in the Official Gazette in this behalf.". - Clause 13 of the Bill seeks to amend section 37 of the Income-tax Act relating to general. Sub-section (1) of said section, inter alia, provides that any expenditure not being the expenditure described under section 30 to 36 or of capital or personal na .....

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