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financial year

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(Querist)
08 December 2007 why does financial year begin on 1st April?
please specify with provisions, section.
and answer it with relevance
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K V Subba Rao

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K V Subba Rao (Expert)
08 December 2007 This subject is dealt in Sec 3. Refer Para 2 of 30th edition of Singhania's Direct Taxes Ready Reckoner

Coming to "relevance", I have no answer except that the enactment was made by the Parliament of our Country

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