Amendment status not verified — confirm the current text below against the official source.
Contribution not to be levied for more than six years immediately preceding the year in which notice of assessment is issued :– (1) It shall not be competent for 1[the Commissioner] to levy any contribution for more than six years immediately preceding the year in which a notice of assessment is issued under Section 65. (6) Nothing in this Section shall affect any levy of contribution made or moneys collected by 1[the Commissioner] under the Odisha Hindu Religious Enodwments Act, 1939 (Odisha Act IV of 1939). CHAPTER – X MISCELLANEOUS