Change of previous year relevant to the assessment year 1988-89--Request regarding

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....8-89--Request regarding Circular No. Instruction Dated 4/2/1988 The Direct Tax Laws (Amendment) Act, 1987, has, inter alia, provided that `previous year' in relation to the assessment commencing w....

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.... the assessment year 1988-89 to 31st March, 1988. Such requests for the change of accounting year may be liberally allowed by the assessing authorities under the provisions of section 3(4) of the Inco....