Section 297 : Repeals and savings.

297 : (1) The Indian Income-tax Act, 1922 (11 of 1922), is hereby repealed. (2) Notwithstanding the repeal of the Indian Income-tax Act, 1922 (11 of 1922) (hereinafter referred to as the repealed Act),— (a) where a return of income has been filed before the commencement of this Act by any person for any assessment…

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