40A [OMITTED BY THE IT (FIFTH AMDT.) RULES, 1989, W.E.F. 18-5-1989]

PART VIIA

TAX CREDIT

Claim for credit.

40A. [Omitted by the IT (Fifth Amdt.) Rules, 1989, w.e.f. 18-5-1989. Earlier it was inserted by the IT (Second Amdt.) Rules, 1968.]