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, F-Block, Competent House, Connaught Place, New Delhi-110001 Contact : Mr. Jaswant Singh Mobile : 9811936248 Phone No.:011-45874900,45874901, E-mail : cakalra@hsaco.in