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Excess Profits Tax Act, 1940

The Excess Profits Tax Act, 1940 Preamble 1. Short title, extent and commencement 2. Definitions 3. Excess profits tax authorities 4. Subject to the provisions 5. Application of Act 6. Standard profits 7. Relief on occurrence of deficiency of profits 7-A. Special provision for chargeable accounting period falling partly before a...


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