Amendments to sections 40A(3), 269SS and 269T by Direct Taxes Laws (Amendment) Act, 1987--Date of applicability--Clarification regarding

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....ts to sections 40A(3), 269SS and 269T by Direct Taxes Laws (Amendment) Act, 1987--Date of applicability--Clarification regarding. Circular No. 522 Dated 17/8/1988 Provisions of section 40A(3), 269S....

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.... been made effective from 1-4-1989. 2. Board has received a number of representations regarding the date of applicability of the above mentioned amended sections of the Income-tax Act. It is hereby c....