Scope of Section 140A expanded to include assessments under section 158BC and align references to sections 148 and 144. The amendment expands section 140A by adding an express cross-reference to assessments under section 158BC, inserting that category alongside assessments ... Summary
Scope of Section 140A expanded to include assessments under section 158BC and align references to sections 148 and 144.
The amendment expands section 140A by adding an express cross-reference to assessments under section 158BC, inserting that category alongside assessments under section 148, and modifying subsection (2) to include the phrase "or assessment, as the case may be" after "regular assessment," thereby aligning the application of section 140A across multiple assessment types.
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