https://www.taxtmi.com/acts?id=10648 The amendment substitutes the phrase by the assessee with by the undertaking in sub section (7) of section 10AA, thereby shifting the statutory point of reference from the assessee to the undertaking; the substitution takes effect from 1 April 2010. en-us Tue, 04 Aug 2009 17:00:49 +0530 Tue, 04 Aug 2009 18:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10648 The amendment substitutes the phrase by the assessee with by the undertaking in sub section (7) of section 10AA, thereby shifting the statutory point of reference from the assessee to the undertaking; the substitution takes effect from 1 April 2010. Act-Rules F. Acts / Amendment Acts Tue, 04 Aug 2009 17:00:49 +0530 https://www.taxtmi.com/acts?id=10648