“39.
Revision/Review by Commissioner.— 92[(1)] The Commissioner may, on his own motion, call for and examine the record of any proceeding under this Act and if he considers that any order passed therein by any authority other than the Tribunal or High Court is erroneous, in so far as, it is prejudicial to the interest of the revenue, after giving the assesses an opportunity of being heard pass such order as he deems fit:
Provided that the Commissioner shall not pass any order under this section after the expiry of 92 [five years] from the date of such order 92[(2) Subject to such rules as may be prescribed, any assessment made or order passed under this Act or under the rules made thereunder by any authority appointed under section 13 of this Act, may be reviewed by the respective authority passing it upon an application or of it’s own motion, as the case may be :
Provided that no order of assessment or any other order shall be reviewed after the expiry of 92 [five years] from the date of order, by any authority under this sub-section.”
93. Inserted vide Amendment Act 7 of 2019 published in the Official Gazette Series I No. 47 (Extraordinary-3) dated 26-02-2019
94. Section substituted by the Amendment Act 15 of 2005.
95. Existing section Numbered as sub-section (1) by the Amendment Act 18 of 2006.
96. Sub-section (1) substituted vide Amendment Act 12 of 2013.
97. Expression “plus an amount equal to simple interest @ 18% per annum or at such rate as the Government may specify by notification, from time to time, on the tax payable for the return period:” omitted vide Amendment Act 7 of 2019.
---70---
98. Inserted by the Amendment Act 18 of 2006 and substituted vide Amendment Act 12 of 2013.
99. Substituted vide Amendment Act 12 of 2013.
100. Inserted vide Amendment Act 12 of 2013.
101. Substituted vide Amendment Act 12 of 2013.
102. Inserted vide Amendment Act 9 of 2023.
103. Sub-section (1) substituted by the Amendment Act 12 of 2008.
104. Inserted vide Amendment Act 14 of 2017.
105. Sub-section (3) substituted by the Amendment Act 12 of 2008.
106. Sub-section (4) inserted by the Amendment Act 12 of 2008.
107. Sub section 7 inserted vide Amendment Act 12 of 2013.
108. Substituted by the Amendment Act 18 of 2006
109. Substituted by the Amendment Act 18 of 2006
110. Substituted by the Amendment Act 18 of 2006
111. Substituted by the Amendment Act 18 of 2006
112. Substituted by the Amendment Act 18 of 2006
113. Substituted by the Amendment Act 15 of 2005
114. Substituted in place of figure “2001” by the Amendment Act 15 of 2005
115. Substituted in place of figure “2001” by the Amendment Act 15 of 2005
116. Substituted in place of figure “2001” by the Amendment Act 15 of 2005
117. Inserted vide Amendment Act 16 of 2012.
118. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2).
119. Substituted by the Notification No. 4/5/2005-Fin(R&C) (29) dated 31-3-2006 published in the O.G. Series I No. 52 dated 31-3-2006 (EO-3).
120. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2).
121. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2).
122. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated1-8-2005(EO-2).
123. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2)
124. Inserted vide Notification No.4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2) thereafter substituted vide Notification No. 4/5/2005-Fin(R&C)(64) dated 7-7-2009 published in the O.G. Series I No. 15 dated 9-7-09 (EO-1)
125. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
126. Omitted vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No.
52 dated 30-3-2007(EO-3)
127. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2)
128. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2) thereafter vide Notification No. 4/5/2005-Fin(R & C) (29) dated 31-3-2006 published in the O.G. Series I No. 52 dated 31-3-2006(E.O-3) present entry substituted .
129. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
130. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated1-8-2005(EO-2)
131. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
---71--- 17 dated 1-8-2005(EO-2)
132. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
133. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2)
134. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2)
135. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2).
136. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2) thereafter vide notification No. 4/5/2005-Fin (R &C) (40) dated 30-3-2007 published in the O.G.Series I No. 52 dated 30-3-2007 (EO-3) same has been omitted.
137. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2).
138. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2).
139. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated1-8-2005(EO-2).
140. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2) thereafter substituted vide Notification No. 4/5/2005-Fin(R & C) (64 ) dated 7-7- 2009 published in the O.G. Series I No. 15 dated 9-7-2009 (EO-1).
141. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2) thereafter substituted vide Notification No. 4/5/2005-Fin(R & C) (64 ) dated 7-7- 2009 published in the O.G. Series I No. 15 dated 9-7-2009 (EO-1).
142. Inserted vide Notification No. 4/5/2005-Fin(R & C) (23) dated 24-8-05 and thereafter omitted vide notification No.4/5/2005-Fin(R&C)(64) dated 7-7- 2009 published in the O.G. Series I No. 15 dated 9-7- 2009 (EO-1)
143. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2).
144. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2).
145. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2).
146. Omitted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 dated 30-3-2007 (Ext-3)
147. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
148. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2)
149. Omitted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
150. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
151. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
152. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
153. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2)
154. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2) ---72---
155. Substituted by the notification No. 4/5/2005-Fin(R&C) (16) dated 3-8-2005 published in the O.G. Series I No. 17 dated 3-8-2005 (EO-3)
156. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
157. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
158. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
159. Inserted vide Not. No. 4/5/2005-Fin(R&C)(15) dtd. 1-8-1985 published in the O.G. Series I No. 17 dtd. 1- 8-2005(EO-2)
160. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
161. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)thereafter vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 (EO-3) dated 30-3-2007 omitted.
162. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
163. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
164. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 17 dated 1-8-2005 (EO-2)
165. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
166. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2) thereafter vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 (EO-3) dated 30-3-2007 omitted
167. Substituted vide Notification No. 4/5/2005-Fin(R&C)(64) dated 7-7-2009 published in the O.G. Series I No. 15 dated 9-7-09(Ex-ord-1)
168. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
169. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
170. Substituted vide Notification No. 4/5/2005-Fin(R&C)(64) dated 7-7-2009 published in the O.G. Series I No. 15 dated 9-7-09(Ex-ord-1)
171. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 17 dated 1-8-2005 (EO-2)
172. Substituted vide Notification No. 4/5/2005-Fin(R&C)(50) dated 28-4-2008 published in the O.G. Series I No. 4 (EO) dated 28-4-2008
173. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 17 dated 1-8-2005 (EO-2)
174. Substituted vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 dated 30-3-2007 (EO-3)
175. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 17 dated 1-8-2005 (EO-2)
176. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005 (EO-2)
177. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2) and omitted vide Notification No. 4/5/2005-Fin(R&C) (40) dated 30-3-2007 published in the Official Gazette Series I No. 52 datd 30-3-2007 (Ext-3)
178. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 17 dated 1-8-2005 (EO-2) ---73---
179. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
180. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
181. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 17 dated 1-8-2005 (EO-2)
182. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2) thereafter vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 (EO-3) dated 30-3-2007 omitted
183. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
184. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2) thereafter vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 (EO-3) dated 30-3-2007 omitted
185. Substituted vide Notification No. 4/5/2005-Fin(R&C) (62) dated 2-7-2009 published in the Official Gazette Series I No. 15 dated 9-7-2009.
186. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
187. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
188. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2) thereafter vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 (EO-3) dated 30-3-2007 omitted
189. Omitted vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No.
52 dated 130-3-2007 (Ex-ord-3)
190. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 17 dated 1-8-2005 (EO-2)
191. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
192. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
193. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
194. Omitted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No.
17 dated 1-8-2005 (EO-2)
195. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
196. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 17 dated 1-8-2005 (EO-2)
197. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
198. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
199. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
200. Substituted by the Notification No. 4/5/2005-Fin (R & C) (64 ) dated 7-7-2009 published in the Official Gazette Series I No. 15 dated 9-7-2009 (EO-1)
201. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
202. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2) ---74---
203. Substituted by the Notification No. 4/5/2005-Fin(R&C) (29) dated 31-3-2006 published in the O.G. Series I No. 52 dated 31-3-2006 (EO-3)
204. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
205. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
206. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
207. Inserted vide Notification No. 4/5/2005-Fin(R & C) (40) dated 30-3-2007 published in the O.G. Series I No. 52 dated 30-3-2007 (EO-3)
208. Omitted vide notification No. 4/5/2005-Fin(R&C) (40) dated 30-3-2007 published in the O.G. Series I No.
52 dated 30-3-2007
209. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
210. Inserted by the Notification No. 4/5/2005-Fin(R&C) (29) dated 31-3-2006 published in the O.G. Series I No. 52 dated 31-3-2006 (EO-3)
211. Substituted by the Notification No. 4/5/2005-Fin(R&C)(49) dated 27-3-2008 published in the Official Gazette Series I No. 52 dated 27-3-2008 (Ext)
212. Inserted by the Notification No. 4/5/2005-Fin(R&C) (29) dated 31-3-2006 published in the O.G. Series I No. 52 dated 31-3-2006 (EO-3)
213. Substituted by the Notification No. 4/5/2005-Fin(R&C) (40) dated 30-3-2007 published in the O.G. Series I No. 52 dated 30-3-2007 (EO-3)
214. Inserted by the Notification No. 4/5/2005-Fin(R&C) (29) dated 31-3-2006 published in the O.G. Series I No. 52 dated31-3-2006 (EO-3)
215. Inserted by the Notification No. 4/5/2005-Fin(R&C) (29) dated 31-3-2006 published in the O.G. Series I No. 52 dated 31-3-2006 (EO-3)
216. Inserted vide Notification No. 4/5/2005-Fin(R&C) (34) dated 1-9-2006 published in the O.G. Series I No.
22 dated 1-9-2006 (Ex-rd-3)
217. Inserted vide Notification No. 4/5/2005-Fin(R&C) (46) dated 9-1-2008 published in the O.G. Series I No.
40 dated 9-1-2008 (Ex-rd-3)
218. Inserted vide Notification No. 4/5/2005-Fin(R&C) (46) dated 9-1-2008 published in the O.G. Series I No.
40 dated 9-1-2008 (Ex-rd-3)
219. Inserted vide Notification No. 4/5/2005-Fin(R&C) (49) dated 27-3-2008 published in the O.G. Series I No.
52 dated 27-3-2008 (Ex-Ord-) thereafter substituted vide Notification No. 4/5/2005-Fin(R&C)(64) dated 7- 7-2009 published in the O.G. Series I No. 15 dated 9-7-2009(Ext-Ord-1)
220. Inserted vide Notification No. 4/5/2005-Fin(R&C) (49) dated 27-3-2008 published in the O.G. Series I No.
52 dated 27-3-2008 (Ex-Ord-)
221. Inserted vide Notification No. 4/5/2005-Fin(R&C) (50) dated 28-4-2008 published in the O.G. Series I No.
4 dated 28-4-2008
222. Inserted vide Notification No. 4/5/2005-Fin(R&C) (50) dated 28-4-2008 published in the O.G. Series I No.
4 dated 28-4-2008 and present entry substituted vide Notification No.4/5/2005-Fin(R&C)(64) dated 7-7- 2009 published in O.G. Series I No. 15 dated 9-7-2009 (E.O.-I)
223. Inserted vide Notification No. 4/5/2005-Fin(R&C) (50) dated 28-4-2008 published in the O.G. Series I No.
4 dated 28-4-2008
224. Inserted vide Notification No. 4/5/2005-Fin(R&C) (50) dated 28-4-2008 published in the O.G. Series I No.
4 dated 28-4-2008
225. Inserted vide Notification No. 4/5/2005-Fin(R&C) (50) dated 28-4-2008 published in the O.G. Series I No.
4 dated 28-4-2008
226. Inserted vide Notification No. 4/5/2005-Fin(R&C) (64) dated 7-7-2009 published in the O.G. Series I No.
15 dated 9-7-2009(EO-1)
227. Inserted vide Notification No. 4/5/2005-Fin(R&C) (64) dated 7-7-2009 published in the O.G. Series I No.
---75--- 15 dated 9-7-2009(EO-1)
228. Inserted vide Notification No. 4/5/2005-Fin(R&C) (64) dated 7-7-2009 published in the O.G. Series I No.
15 dated 9-7-2009(EO-1)
229. Inserted vide Notification No. 4/5/2005-Fin(R&C) (64) dated 7-7-2009 published in the O.G. Series I No.
15 dated 9-7-2009(EO-1)
230. Substituted of existing entry vide Notification No. 38/1/2017-Fin(R&C)/2063 dated 2-1-2023 published in the Official Gazette Series I No. 39 dated 02-01-2022