Retrospective application of section 273A to earlier assessment years, with references read as provisions in force for that year.

The inserted sub section provides that the provisions of section 273A apply to assessments for the assessment year commencing on the first day of April, 1988, and to any earlier assessment year, and that references in section 273A to other provisions of the Act are to be construed as references to those provisions as in force and applicable to the relevant assessment year.

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