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India in any of the four financial years immediately preceding the financial year in which he arrived in India ... resident in any of the four financial years immediately preceding the financial year in which he arrived in India
Central Government Act
purposes of this Act, means the financial year immediately preceding the assessment year:
2. Prior to the omission, clause ... this Act," previous year" means- (a) the financial year immediately preceding the assessment year; or (b) if the accounts
Central Government Act
such goods or merchandise during the immediately preceding previous year. (2) (a) This section applies to all goods or merchandise ... allowed unless the assessee had, during the immediately preceding previous year, exported out of India goods or merchandise to which
Central Government Act
days or more; or
(c) having within the four years preceding that year been in India for a period ... India in nine out of the ten previous years preceding that year, or has not during the seven previous years
Central Government Act
territory of India for not less than five years preceding such commencement, shall be a citizen of India
Central Government Act
laid out or expended within the three years immediately preceding the commencement of the business shall, to the extent ... expenditure so incurred within the three years immediately preceding the commencement of the business shall be deemed to have been
Central Government Act
that block of assets in the immediately preceding previous year as reduced by the depreciation actually allowed in respect ... block of assets in relation to the said preceding previous year and as further adjusted by the increase
Central Government Act
during any one or more of the three years immediately preceding the commencement of the business and such expenditure ... engaged in scientific research during the three years immediately preceding that previous year: Provided further that in relation
Central Government Act
Government and has a period of less than one year preceding the date of his retirement and the premises ... time within a period of one year before the date of retirement, apply to the Rent Authority for recovery
Central Government Act
which the tax actually paid during the financial year immediately preceding the assessment year under the provisions of Chapter XVIIC ... which the tax actually paid during the financial year immediately preceding the assessment year under the provisions of Chapter XVIIC
Central Government Act
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