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INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 56
When provisional tax payable
56. Section 221YD of the Principal Act is amended by adding at the end thereof
the following sub-section:
''(3) In this section, 'provisional tax' includes any tax of a similar nature
to provisional tax that is payable under a State income tax law.''.
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