ABBREVIATIONS

ABBREVIATIONS USED IN THIS ACT ARE -

Cl. Clause

Cls. Clauses

Expl/Expln. Explanation

Ins. Inserted

Misc. Miscellaneous

r. rule

rr. rules

Sch. Schedule

S./s. Section

Ss./ss. Sections

Subs. Substituted

w.e.f. With effect from

Abbreviations used Substitution of new authorities by

Direct Tax Laws (Amendment) Act, 1987,

s. 2 (w.e.f. 1-4-1988) / Direct Tax

Laws (Amendment) Act, 1989, s. 54

(w.e.f. 1-4-1988).