https://www.taxtmi.com/acts?id=50737 Insertion of subsection (3) to section 273 makes that section applicable to assessments for the assessment year commencing on the first day of April, 1988, and earlier years, and requires references in section 273 to other provisions of the Income tax Act to be construed as references to those provisions as they were in force and applicable to the relevant assessment year. en-us Mon, 14 Apr 2025 18:17:43 +0530 Mon, 14 Apr 2025 18:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50737 Insertion of subsection (3) to section 273 makes that section applicable to assessments for the assessment year commencing on the first day of April, 1988, and earlier years, and requires references in section 273 to other provisions of the Income tax Act to be construed as references to those provisions as they were in force and applicable to the relevant assessment year. Act-Rules F. Acts / Amendment Acts Mon, 14 Apr 2025 18:17:43 +0530 https://www.taxtmi.com/acts?id=50737