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of <h1>Finance Bill 2010: Amendment to Section 245A Redefines 'Case' for Sections 153A and 153C, Effective June 1, 2010.</h1> Clause 45 of the Finance Bill, 2010, amends section 245A of the Income-tax Act. It omits clauses (ii) and (iii) in the proviso to clause (b) and modifies the Explanation. A new clause (iiia) is added, specifying that assessment or reassessment proceedings for certain assessment years commence on the notice date and conclude upon assessment completion. The amendment redefines 'case' to include proceedings under sections 153A and 153C, effective from June 1, 2010. This change clarifies the commencement and conclusion dates for assessment proceedings involving specific individuals under these sections.
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