1[91A. 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.]
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).