Omission of provision: statutory provision removed and treated as omitted with retroactive fiscal effect by Finance Act. The Finance (No. 2) Act, 1996 omits Section 88A of the Income tax Act and declares that the provision is deemed omitted with retrospective effect from the ... Summary
Omission of provision: statutory provision removed and treated as omitted with retroactive fiscal effect by Finance Act.
The Finance (No. 2) Act, 1996 omits Section 88A of the Income tax Act and declares that the provision is deemed omitted with retrospective effect from the beginning of the specified prior fiscal year.
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