https://www.taxtmi.com/acts?id=47270 The amendment to section 25 adds retrospective deeming language to the Explanation to subsection (2): clause (a) inserts "on or before or after the 1st day of June, 1988" after "an order passed"; clause (b) substitutes "includes" with "shall include and shall be deemed always to have included"; and clause (c) inserts a temporal phrase after "of any appeal" and adds "and shall be deemed always to have extended" after "shall extend" - each change being expressly deemed effective from the 1st day of June, 1988. en-us Fri, 10 Jan 2025 12:11:28 +0530 Fri, 10 Jan 2025 12:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47270 The amendment to section 25 adds retrospective deeming language to the Explanation to subsection (2): clause (a) inserts "on or before or after the 1st day of June, 1988" after "an order passed"; clause (b) substitutes "includes" with "shall include and shall be deemed always to have included"; and clause (c) inserts a temporal phrase after "of any appeal" and adds "and shall be deemed always to have extended" after "shall extend" - each change being expressly deemed effective from the 1st day of June, 1988. Act-Rules F. Acts / Amendment Acts Fri, 10 Jan 2025 12:11:28 +0530 https://www.taxtmi.com/acts?id=47270