[ITR] Proviso inserted in section 92C(2) by Finance (No. 2) Act, 2009 with effect from 1-10-2009, would not apply to an assessment year prior to its insertion [2012] 20 taxmann 131
Proviso inserted in section 92C(2) by Finance (No. 2) Act, 2009 with effect from 1-10-2009, would not