Section Text
(1) No tax credit certificate granted under section 280Z or section 280ZC shall be produced before the Assessing Officer after the 31st day of March, 1991 for the purposes of sub-section (6) of section 280Z or, as the case may be, sub-section (4) of section 280ZC.
(2) Save as otherwise provided in sub-section (1), Chapter XXII-B shall be omitted.