Amendment of section 193
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....ncome-tax Act, with effect from the 1st day of October, 1991,- (a) for the words "Provided that", the following shall be substituted, namely:- "Provided that where, in the case of a ....
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.... three assessment years, as may be specified in the notification: Provided further that"; (b) the existing Explanation shall be renumbered as Explanation 1 and after Explanation 1 as....
TaxTMI