Clarification regarding reopening of completed assessments on accounts of clarificatory amendments introduced by Finance Act, 2012, in Section 2 clause (14), Section 2 clause (47), Section 9 and Section 195 with retrospective effect

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....1(Pt.)], dated 29-5-2012 The Finance Act 2012 has introduced certain clarificatory amendments in Section 2 clause (14), Section 2 clause (47), Section 9 and Section 195, of the Income Tax Act, 1961 ("Act"), with retrospective effect from 01.04.1962 or 01.04.1976, whereby meaning of various terms used in these sections have been clarified in order to remove any doubt regarding their interpret....