Amendment of section 31

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n the opening portion, - (i) for the words "the Board may", the words "the Commissioner may" shall be substituted; (ii) for the words "interest payable by an assessee" .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... following clauses shall be substituted and shall be deemed to have been substituted with effect from the 1st day of October, 1984, namely :- "(i) payment of such amount has caused or would caus .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X