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trust, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this section, the expression "due date"...

against income under any head of income in accordance with the provisions of section...(2) of section 32 or sub-section...

Section 141A was inserted by the Finance Act, 1968, w.e.f. 1-4-1968....Original section was inserted by the Finance Act, 1963, w.e.f. 1-4-1963 and...

of specified security or sweat equity shares, referred to in clause (d) of sub-section...(1) of section 115WB, and has recovered such tax...