| 1. | - | The Indian Income-tax Act, 1922 (11 of 1920). |
| [1A. | - | Clause (a) of section 63 of the Copyright Act, 1957 (14 of 1957).] |
| 2. | - | The Income-tax Act, 1961 (43 of 1961). |
| [2A. | - | The Interest-tax Act, 1974 (45 of 1974).] |
| [2B. | - | The Hotel Receipts Tax Act, 1980 (54 of 1980).] |
| [2C. | - | The Expenditure-tax Act, 1987 (35 of 1987).] |
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