Section 43D effective date corrected: provision applies from 1-4-1991 and to assessment year 1991-92 onward. Corrigendum corrects that Section 43D of the Income-tax Act, 1961 came into force w.e.f. 1-4-1991 and applies in relation to assessment year 1991-92 and subsequent years, amending the inadvertent statement in para 22.3 of Board's Circular No.621.