Section 20D(2) in The Assam Agricultural Income-Tax Act, 1939
(2)The return or revised return under sub-section (1) shall be submitted in a case, in which the income has been or is revised under the Income Tax Act, 1961, on or before the 31st December, 1989 not later than 31st March, 1990, and in any other case, within ninety days of such revision.
