Amendment of section 80-O

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....der an agreement approved in this behalf by the Chief Commissioner or the Director General" shall be substituted with effect from the 1st day of April, 1989; (ii) for the portion beginning with the words "and such income is received in convertible foreign exchange" and ending with the words "in computing the total income of the assessee", the following shall be substitut....

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Full Text of the Document

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....Provided that the application for the approval of the agreement referred to in this section is made to the Chief Commissioner or, as the case may be, the Director General in the prescribed form and verified in the prescribed manner before the 1st day of October of the assessment year in relation to which the approval is first sought : Provided further that the approval of the Chief Commissioner ....