https://www.taxtmi.com/acts?id=45712 The proviso to Section 88 provides that in respect of sums paid during any previous year relevant to the assessment year commencing on the first day of April, 1963, or any subsequent assessment year, subsection (3) shall operate as if the prior percentage rate and monetary ceiling were respectively substituted by a higher percentage rate and a higher monetary threshold, thereby changing the applicable rate and cap for those payments. en-us Fri, 29 Nov 2024 17:21:13 +0530 Fri, 29 Nov 2024 17:21:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45712 The proviso to Section 88 provides that in respect of sums paid during any previous year relevant to the assessment year commencing on the first day of April, 1963, or any subsequent assessment year, subsection (3) shall operate as if the prior percentage rate and monetary ceiling were respectively substituted by a higher percentage rate and a higher monetary threshold, thereby changing the applicable rate and cap for those payments. Act-Rules F. Acts / Amendment Acts Fri, 29 Nov 2024 17:21:13 +0530 https://www.taxtmi.com/acts?id=45712