BAP 31 Taxation Law & Practice
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As per the course BAP31 Taxation Law & Practice, the Act of 1922 became very difficult due to various amendments. During the assessment year 1961-62, this act remained in force. The taxation law is governed by the Act of 1961, which is usually known as the Income Tax Act, 1961, which was introduced and came into existence from 1st April 1962.
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