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Business Profits Tax Act, 1947

The Business Profits Tax Act 1947 Preamble 1. Short title extent and commencement 2. Interpretation 3. Tax authorities 4. Charge of tax 5. Application of Act 6. Relief on occurrence of deficiency of profits 7. Change in persons carrying on business 8. Interconnected companies 9. Aggregation of profits in certain cases 10. Al...


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