Short title, commencement and application

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..... G.S.R. 724(E), DATED 22-6-1988] In exercise of the powers conferred by sub-section (2) of section 54, sub-section (2) of section 54B, sub-section (2) of section 54D, sub-section (4) of section 54F .....

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..... zette. (3) It applies to all assessees who are eligible for exemption under section 54, 54B, 54D, 54F 2 [ 54G or 54GB ] of the Income-tax Act, 1961 (43 of 1961). ------------- .....

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