Amendment of the Income-tax Act, 1918, in consequence of the ruling of the Allahabad High Court that while the ``Annual Value`` of Business premises should be Allowed as a Debuction under Section 9 (2)(i) of the the Income-tax Act, 1918, where the premises are owned by the Assessee, such annual value cannot be Assessed to Income-tax under Section 80F the Act. Passing of the Income-tax (Amendment) Act, 1920 (XLIV of 1920).
| Department | Legislative |
| Branch | Unofficial |
| From Year / Date (YYYY-MM-DD) |
1920 |
| To Year / Date (YYYY-MM-DD) |
1920 |
| Identifier | PR_000000372096 |
| File No. | Progs., Nos. 1049, 1920 |
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