26 September 2011
An explanation / amendment which is "clarificatory in nature" will generally be retrospective ,unless a specific date is mentioned therein.
29 September 2011
well mr. chackrapani i respect you, but i don't believe that explanation/ amendment should be applied retrospectivly as it will troubles a lot
29 September 2011
clarificatory explanation is added as because of unavailability of that explanation, it was troubling the department. the explanation is added to remove doubts for the further problems, not for old problems which may have been resolved in courts or elsewhere