Income-tax assessment provisions amended to reference section 144 and extend the proviso date to March 31, 2022.

Amendment inserts a cross-reference to section 144 into sub-section (3A) of section 143 and substitutes the proviso in sub-section (3B) of section 143 to extend the terminal date, thereby modifying the scope of the assessment reference and prolonging the proviso's operative period under section 143.

---

---

---