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Notification No. 11085/1999 – Income Tax In exercise of the powers conferred by clause (v) of the Explanation to section 48 of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to seventy-five per cent of average rise in the Consumer Price Index for the financial year commencing on the 1st day of April, 1998 and ending on the 31st day of March, 1999
