Stay on assessment proceedings period now defined to run until a vacating order's certified copy is received by the tax jurisdiction.

The substituted clause (ii) in Explanation 1 to section 153 defines the excluded period for assessment time limits as commencing on the date a stay on the assessment proceedings was granted by an order or injunction and ending on the date on which a certified copy of the order vacating the stay was received by the jurisdictional Principal Commissioner or Commissioner.

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