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https://taxguru.in/income-tax/notification-40income-tax-dated-422004.html
Notification No. 40/2004-Income Tax Dated 4/2/2004
Feb 4, 2004 - Notification No. 40-Income Tax In exercise of the powers conferred by Sub-section (6C) of Section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Gover
income taxnotificationdated