Articles by CA Mudit Agarwal PGDFM,MCP,IFR

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Critical Analysis of Section 201(1A) of Income Tax Act

  CA Mudit Agarwal PGDFM,MCP,IFR    26 December 2011 at 11:32

In section 201 of the Income-tax Act, for sub-section (1A), the following sub-section shall be substituted with effect from the 1st day of July, 2010, namely: (1A) Without prejudice to the provisions of sub-section (1), if any such p