Amendment of Section 16A

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Full Text of the Document

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....xpiry of one year from the end of the assessment year in which the gifts were first assessable: Provided that where the gifts were first assessable in the assessment year commencing on the 1st day of April, 1985, or the 1st day of April, 1986, such assessment may be made on or before the 31st day of March, 1990. (2) No order of assessment or reassessment shall be made under section 16 after th....