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[Cites 0, Cited by 11] [Section 243] [Entire Act]

Union of India - Subsection

Section 243(3) in The Income Tax Act, 1961

(3)[ The provisions of this section shall not apply in respect of any assessment for the assessment year commencing on the 1st day of April, 1989 or any subsequent assessment years.] [ Inserted by Act 4 of 1988, Section 96 (w.e.f. 1.4.1989).]