TMI BlogAmendment of Section 21X X X X Extracts X X X X X X X X Extracts X X X X ..... (4), with effect from the 1st day of April, 1972, - (a) in clause (a) and in the proviso, the words in the case of an individual shall be omitted; (b) the following Explanation shall be inserted at th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|