¹[91-A. Exemptions to be either prospective or retrospective

Any notification granting exemption under section 87, section 88, section 90 or section 91 may be issued so as to take effect ²[prospectively] on such date as may be specified therein.]

Note:

1. Ins. by Act 44 of, 1966, s. 37 (w.e.f. 17-6-1967).

2. Subs. by Act 18 of 2010, s. 21, for “either prospectively or retrospectively” (w.e.f. 1-6-2010).