In section 73 of the Income-tax Act, in sub-section (4), for the words "eight assessment years", the words "four assessment years" shall be substituted with effect from the 1st day of April, 2006.
Finance Act 2005 Section 20 - Bare Act |
| State | Central Government |
| Year | 2005 |
| Section Title | Amendment of Section 73 |
Act Info: