Amendment of section 10B

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..... " shall be inserted and shall be deemed to have been inserted; (B) in clause (ii) , after the words "relevant assessment years", the words, figures and letters "ending before the 1st day of April, 2001" shall be inserted and shall be deemed to have been inserted; (b) after sub-section (7) , the following sub-section shall be inserted with effect from the 1st day of April, 2004, namely :- "(7A) .....

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..... rom the 1st day of April, 2004; (e) after Explanation 3, the following Explanation shall be inserted at the end, with effect from the 1st day of April, 2004, namely :- 'Explanation 4-For the purposes of this section, "manufacture or produce" shall include the cutting and polishing of precious and semi-precious stones.' - - statute, statutory provisions legislation, law, enactment, Acts, Rules .....

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