TMI BlogAmendment of section 44ACX X X X Extracts X X X X X X X X Extracts X X X X ..... fect from the 1st day of April, 1991, - (a) in sub-section (1), in clause (a), the following Explanation shall be inserted at the end, namely :- 'Explanation : For the purposes of this clause, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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