Amendment of section 10A

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....nt of section 10A. In section 10A of the Income-tax Act, with effect from the 1st day of April, 1987,- (a) for sub-section (3), the following sub-section shall be substituted, namely :- ....

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....s option: Provided that nothing in this sub-section shall be construed to extend the aforesaid five assessment years to cover any period after the expiry of the said period of eight years."; ....