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Section 88

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(Querist)
22 October 2011 dear friends,

can anyone help me out in understanding that whether section 88 of the income tax act,1961, is still valid or not?

and if it has been replaced by section 80C, then why does it still appears in the act?

with regards
Pratik
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
22 October 2011 The section is redundant w.e.f 1/4/2006.
Remains in statute since it is not omitted through subsequent Finance Act's.
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pratik

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pratik (Querist)
22 October 2011 thank you very much. hope to get quick help in the future as well. thanks once again
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