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Circular No.177 – Income Tax The Finance (Amendment) Bill, 1975, as passed by Parliament, received the assent of the President on 31-7-1975 and has been enacted as Act 34 of 1975. This circular explains the substance of the provisions contained in this Act
Notification: S.O.4790 It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act