(8)[ Notwithstanding anything contained in the foregoing provisions of this section, where the assessee, before the due date for furnishing the return of income under sub-section (1) of section 139, furnishes to the Assessing Officer a declaration in writing that the provisions of this section may not be made applicable to him, the provisions of this section shall not apply to him for any of the relevant assessment years.] [Substituted by Act 10 of 2000, Section 6, for Section 10-A (w.e.f. 1.4.2001).]
