https://www.taxtmi.com/acts?id=47329 The amendment inserts a time limitation in sub section (1) of section 115J, so that the provision applies to assessments on or after the 1st day of April, 1988, but before the 1st day of April, 1991, thereby restricting the temporal scope of the section to a defined period. en-us Sat, 11 Jan 2025 11:16:16 +0530 Sat, 11 Jan 2025 11:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47329 The amendment inserts a time limitation in sub section (1) of section 115J, so that the provision applies to assessments on or after the 1st day of April, 1988, but before the 1st day of April, 1991, thereby restricting the temporal scope of the section to a defined period. Act-Rules F. Acts / Amendment Acts Sat, 11 Jan 2025 11:16:16 +0530 https://www.taxtmi.com/acts?id=47329