Amendment to section 140A adds reference to section 142, expanding which assessment proceedings are captured under income-tax.

Amendment to section 140A(1) of the Income-tax Act substitutes the words and figures "section 139 or section 148" with "section 139 or section 142 or, as the case may be, section 148", thereby expanding the statutory cross-reference in section 140A(1) to include proceedings under section 142.

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