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application of u/s.139(8)

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(Querist)
11 March 2008 whether sec.139(8) are applicable? if applicable when? please clarify.
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SOUMENDU DAS

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SOUMENDU DAS (Querist)
11 March 2008 urgent
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CA Praveen Chopra

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CA Praveen Chopra (Expert)
11 March 2008 No,clause (c) of subsection (8) of section 139 clearly says that this subsection i.e.(8) is applicable for the assessment of assessment year commencing from 1st april 1988.Language of the section clearly states that this is one time section applicable only for one assessment year i.e.1988-1989.
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CA Saurabh Maheshwari

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CA Saurabh Maheshwari (Expert)
12 March 2008 NOW THIS SECTION IS NO MORE APPLICABLE
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