1898/1992.

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..... mir valley, due to which they could not comply with the various statutory provisions under the I.T.Act. 2. It has accordingly been decided by the Board that the AOs while completing assessments of Kashmir migrants for A.Y's 1990-91 and 1991-92 shall take note of the disturbed conditions prevailing in Kashmir valley and extend the benefit of clause (j) of Rule 6-DD while examining the cases for a .....

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..... nt year whichever is earlier. Accordingly, the Board directs the Assessing Officers in exercise of powers u/s.119(2)(a) not to charge interest u/s.'s 234A and 234B for Assessment years 1990-91 and 1991-92 for the periods mentioned above, and wherever such interest has been charged it may be waived. 4. The aforesaid concessions will be available to only migrant assessees of Kashmir Valley i.e., t .....

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