Finance Act, 1973
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 Amendment of section 254 of Income Tax Act, 1967.  |   
 10.— Section 254 (2) of the Income Tax Act, 1967 , is hereby amended by the substitution of “the 1st day of April, 1975” for “the 1st day of April, 1973” (inserted by the Finance Act, 1971 ).  |