Application of section 9A: procedural alignment with rule 10VA, with a limited timing exception for transitional filings. The rules amend rule 10V to provide that applications under the second proviso to sub rule (12) will be governed, mutatis mutandis, by sub rules (3) to (12) of rule 10VA, while creating a temporal exception that exempts sub rule (3) of rule 10VA for applications concerning the specified previous year filed within the prescribed transitional period.
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Application of section 9A: procedural alignment with rule 10VA, with a limited timing exception for transitional filings.
The rules amend rule 10V to provide that applications under the second proviso to sub rule (12) will be governed, mutatis mutandis, by sub rules (3) to (12) of rule 10VA, while creating a temporal exception that exempts sub rule (3) of rule 10VA for applications concerning the specified previous year filed within the prescribed transitional period.
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