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of <h1>Section 148 Amendment: Validity of Notice Service for Returns Filed Between 1991-2005 Clarified.</h1> Section 148 of the Income-tax Act has been amended by the Finance Act, 2006, to insert provisos effective from October 1, 1991. These stipulate that notices served under section 143(2) after the specified twelve-month period but within the assessment time limit are deemed valid if the return was filed between October 1, 1991, and September 30, 2005. An explanation clarifies that these provisos do not apply to returns filed on or after October 1, 2005, in response to notices under this section.
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