Amendment of section 80-O

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....tax Act, with effect from the 1st day of April, 1988, - (a) in the opening paragraph, - (i) the portion beginning with the words "or having been received in convertible foreign excha....

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....onths from the end of the previous year, or where the Commissioner is satisfied (for reasons to be recorded in writing) that the assessee is, for reasons beyond his control, unable to do so within the....