was inserted by the Finance Act, 1968, w.e.f. 1-4-1969 and was later
amended by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972.]
H-61,Gobind Mansion, Connaught Circus, New Delhi-110001 T +91 11 45874900-08 T +91 11 45874910 Fax +91 11-43065194 M +91 9811045349cakalra@hsaco.in hsahujaco@hotmail.com hsahujaandco@hotmail.com
