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National And Grindlays Bank Ltd. vs Commissioner Of Wealth-Tax, ... on 12 March, 1977

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[Section 45] [Complete Act]
Central Government Act
Section 45(a) in The Wealth- Tax Act, 1957
(a) a banking company as defined in section 5 of the Banking Companies Act, 1949 (10 of 1949 .);
1. Ins by Act 42 of 1970, s. 65 (w. e. f. 1- 4- 1971 ).