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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Law Amendment Clarifies Section 273 Interpretation for Income Assessment Spanning Multiple Years with Retrospective Effect</h1> The amendment modifies section 273 of the Income-tax Act by inserting a new subsection (3). This provision extends the section's applicability to the assessment year beginning April 1, 1988, and earlier assessment years. The amendment clarifies that references to other provisions of the Act should be interpreted based on the provisions in force and applicable to the relevant assessment year.
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