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[Cites 0, Cited by 0] [Section 139(8)] [Section 139] [Entire Act]

Union of India - Subsection

Section 139(8)(c) in The Income Tax Act, 1961

(c)The provisions of this sub-section shall apply in respect of the assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year, and references therein to the other provisions of this Act shall be construed as references to the said provisions as they were applicable to the relevant assessment year.