Assessment reference amendment clarifies statutory wording to read assessments made under section 143 or section 144.

Finance Act, 1963 substitutes the phrase in Section 233 of the Income-tax Act so that "assessment made under section 143 or 144" is replaced by "assessment made under section 143 or section 144," effecting a textual clarification to specify the reference to section 144 in the same form as section 143.

---

---

---