Section(s) Referred: 10 ,10(23A)
Statute: INCOME TAX
Date of Issue: 4/8/1978
In exercise of the powers conferred by sub-section (23A) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the profession of ” Materials Management ” for the purpose of the said section.
[No. 2459/F. No. 16/1/77–IT(AI)