Amendment of section 143.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in clause (c), after the words "any advance tax paid,", the words and figures "any relief allowable under section 89," shall be inserted and shall be deemed to have been inserted with effect from the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t "any relief of tax allowable under section 89" shall be taken into account, while determining sum payable or refund due to the assessee. These amendments will take effect retrospectively from 1st A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X