Assessment period scope: section wording changed to previous years relevant to ten assessment years, with retroactive effect. The amendment substitutes the words "period of ten previous years" with "previous years relevant to ten assessment years" in clause (a) of the provision, ... Summary
Assessment period scope: section wording changed to previous years relevant to ten assessment years, with retroactive effect.
The amendment substitutes the words "period of ten previous years" with "previous years relevant to ten assessment years" in clause (a) of the provision, and the substitution is deemed to have been effective from the first day of July, 1995.
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