Amendment of section 221

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) of section 221 of the Income-tax Act, after the second proviso, the following Explanation shall be inserted, namely: - "Explanation.-For the removal of doubt, it is hereby declared that an assesse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X