Tax assessment: insertion of relief under section 89 into assessment clause, expanding items considered in assessments. Amendment inserts relief allowable under section 89 into clause (c) of sub section (1) of section 143 of the Income tax Act after the words "any advance ... Summary
Tax assessment: insertion of relief under section 89 into assessment clause, expanding items considered in assessments.
Amendment inserts relief allowable under section 89 into clause (c) of sub section (1) of section 143 of the Income tax Act after the words "any advance tax paid," and is deemed effective from 1 April 2007, thereby expanding the items to be considered under that assessment provision.
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