Section(s) Referred: 10 ,10(6) ,10(6)(viia)
Statute: INCOME TAX
Date of Issue: 4/6/1980
In exercise of the powers conferred by clause (iii) of Explanation to sub-clause (viia) of clause (6) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the field of grading and evaluation of diamonds for diamond export or import trade for the purpose of the said sub-clause (viia).
[No. 3462/F. No. 458/14/80-FTD