Central Board of Direct Taxes (Validation of Proceedings) Act, 1971
NO.37 OF 1971
[14th August 1971 ]
An Act to provide for validation of certain proceedings in relation to direct taxes and for matters connected therewith.
Comment : The objective of the Act is to provide for
validation of certain proceedings in relation to direct taxes.
BE it enacted by Parliament in the twenty-second year of the Republic of India as follows:-