Amendment of section 44AB

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..... fect from the 1st day of April, 1989, - (a) in clause (a) and (b), the words, figures and letters "or years relevant to the assessment year commencing on the 1st day of April, 1985, or any subs .....

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..... ) where the assessee is a company, the 31st day of December of the assessment year; (b) in any other case, the 31st day of October of the assessment year.'. -
Statute, statutory provisions .....

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