Section 4. Proviso to sub-section (2) omitted by Act 14 of 2010, s. 82 (w.e.f. 8-5-2010)

4. Proviso to sub-section (2) omitted by Act 14 of 2010, s. 82 (w.e.f. 8-5-2010). 5. Subs. by Act 23 of 2004, s. 119, for "the assessing authorities" (w.e.f. 10-9-2004). 6. The words "or Union territory" omitted by Act 3 of 2006, s. 8 (w.e.f. 1-3-2006).