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.]
F-212, Competent House, F-Block, Connaught Place, New Delhi-110001 Contact : Mr. S S Kalra Mobile : 9811936248, 9811045349 Phone No.: 011-45874900-02 E-mail : cakalra@hsaco.in