Substitution of new section for section 89

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..... come-tax Act, the following section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1996, namely:- "89. Relief when salary, etc., is paid in a .....

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..... use (iia) of section 57, being paid in arrears, due to which his total income is assessed at a rate higher than that at which it would otherwise have been assessed, the Assessing Officer shall, on an .....

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