Section 69 - Amendment of section 273A - Finance (No. 2) Act, 1991

69. Amendment of section 273A. In section 273A of the Income-tax Act, in sub-section (3), the following proviso shall be inserted at the end, namely:- Provided that where an order has been made in favour of any person under sub-section (1) on or before the 24th day of July, 1991, such person shall be entitled to further relief only once in relation to other assessment year or years if he makes an application to the income-tax authority referred to in sub-section (4) any time before the 1st day of April, 1992. .