Amendment of Section 176

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Income-tax Act, after sub-section (3), the following sub-section shall be inserted, namely: - "(3A) Where any business is discontinued in any year, any sum received after the discontinuance shal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X