Amendment of section 80HHD

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..... operator approved by the prescribed authority on or after the 30th day of November, 1989 and before the 1st day of October, 1991, shall be deemed to have been approved by the prescribed authority for the purposes of this section in relation to the assessment year commencing on the 1st day of April, 1989 or the 1st day of April, 1990 or, as the case may be, the 1st day of April, 1991 if the assess .....

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..... e payment furnishes to the assessee a certificate specified in sub-section (2A)."; (c) after sub-section (2), the following sub-section shall be inserted, with effect from the 1st day of April. 1992, namely:- "(2A) Every person making payment to an assessee referred to in the Explanation to sub-section (2) out of Indian currency obtained by conversion of foreign exchange received fro .....

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..... the Explanation, after clause (c), the following clause shall be inserted, with effect from the 1st day of April, 1992, namely:- '(d) "authorised dealer", "foreign exchange" and "Indian currency" shall have the meanings respectively assigned to them in clauses (b), (h) and (k) of section of the Foreign Exchange Regulation Act, 1973 (46 of 1973).'. -
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