(3)[ The provisions of this section shall apply to and in relation to any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year, and references in this section to the other provisions of this Act shall be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year.] [ Inserted by Act 4 of 1988, Section 112 (w.e.f. 1.4.1989).][Substituted by Act 14 of 1969, Section 22, for Section 273 (w.e.f. 1.4.1970).][Inserted by Act 19 of 1978, Section 31 (w.e.f. 1.6.1978).]
