Amendment of Section 296 expands reference to provisos in sections 153A and 153C, clarifying assessment linkage.

Amendment inserts cross references into section 296 of the Income tax Act to include the provisos to sub section (1) of sections 153A and 153C alongside the existing reference to section 139, thereby expanding the statutory linkage for assessment and procedural consequences, with effect from the first day of July, 2012.

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