Reference to sub-section (1) of section 153A narrows the proviso of section 153C, altering its textual scope.

The proviso to section 153C of the Income tax Act is amended by substituting the words "section 153A" with "sub-section (1) of section 153A", such substitution being effected by the Finance Act, 2008 and deemed to have been in place from the first day of June, 2007.

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