https://www.taxtmi.com/circulars?id=8415 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. en-us Mon, 26 Dec 1994 00:00:00 +0530 Sat, 04 Dec 2010 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8415 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. Circulars Income Tax Mon, 26 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8415