Section 115J amendment narrows applicability to assessments made on or after April 1, 1988 but before April 1, 1991. The amendment inserts a time limitation in sub section (1) of section 115J, so that the provision applies to assessments on or after the 1st day of April, ... Summary
Section 115J amendment narrows applicability to assessments made on or after April 1, 1988 but before April 1, 1991.
The amendment inserts a time limitation in sub section (1) of section 115J, so that the provision applies to assessments on or after the 1st day of April, 1988, but before the 1st day of April, 1991, thereby restricting the temporal scope of the section to a defined period.
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