https://www.taxtmi.com/acts?id=16003 The amendment inserts a new Explanation to section 234D declaring that the section's provisions on interest on excess refund also apply to assessment years commencing before 1st June, 2003 where proceedings in respect of such years are completed after that date, and makes this insertion retrospective to that date. en-us Fri, 16 Mar 2012 16:58:49 +0530 Fri, 16 Mar 2012 17:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16003 The amendment inserts a new Explanation to section 234D declaring that the section's provisions on interest on excess refund also apply to assessment years commencing before 1st June, 2003 where proceedings in respect of such years are completed after that date, and makes this insertion retrospective to that date. Act-Rules Bills Fri, 16 Mar 2012 16:58:49 +0530 https://www.taxtmi.com/acts?id=16003