TMI BlogPrevious year definedX X X X Extracts X X X X X X X X Extracts X X X X ..... cial year immediately preceding the assessment year : Provided that, in the case of a business or profession newly set up, or a source of income newly coming into existence, in the said financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 3 was amended by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 and the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. - - statute, statutory provisions legislation, law, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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