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Section 3: Ordinance not to apply in certain cases

The Indian Income-Tax (Amendment) Ordinance, 1950Ordinance · 1950

Where before the commencement of this Ordinance the Supreme Court has, on an appeal in respect of the assessment of an assessee for any particular year, held that any tax paid by that assessee in respect of the relevant previous year is "an annual charge not being a capital charge" within the meaning of clause (iv) of sub-section (1) of section 9 of the said Act, then nothing contained in this Ordinance shall apply to the assessment of such assessee for that particular year.

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Where this provision sits

ActThe Indian Income-Tax (Amendment) Ordinance, 1950
Section3
Marginal noteOrdinance not to apply in certain cases
StatusIn force as published by the source

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