AMENDMENT OF SECTION 180 InSection 180 of the Income Tax Act-, before the Explanation, the following proviso shall be
SECTION 67: AMENDMENT OF SECTION 180 InSection 180 of the Income Tax Act-, before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 2000, namely:- "Provided that nothing contained in this section shall apply in relation to the previous year relevant to the assessment year commencing on or after the 1st day of April, 2000.".