https://www.taxtmi.com/acts?id=50967 A deeming transitional provision preserves the prior form of section 140A for specified earlier assessment years by providing that the section as it stood before the 1987 amendment applies to those assessment years, and that references to other provisions are to be construed as those provisions stood and were applicable for the relevant assessment year. en-us Thu, 17 Apr 2025 16:53:27 +0530 Thu, 17 Apr 2025 16:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50967 A deeming transitional provision preserves the prior form of section 140A for specified earlier assessment years by providing that the section as it stood before the 1987 amendment applies to those assessment years, and that references to other provisions are to be construed as those provisions stood and were applicable for the relevant assessment year. Act-Rules F. Acts / Amendment Acts Thu, 17 Apr 2025 16:53:27 +0530 https://www.taxtmi.com/acts?id=50967