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<h1>Finance Act 2010 amends Section 245A, omitting clauses and adding clause (iiia) for assessment proceedings under 153A/153C.</h1> Section 245A of the Income-tax Act was amended by the Finance Act, 2010, effective June 1, 2010. The amendment involved the omission of clauses (ii) and (iii) in the proviso. In the Explanation, clause (ii) was omitted, and a new clause (iiia) was added, specifying that proceedings for assessment or reassessment under section 153A or 153C commence with the notice issuance and conclude upon assessment completion. Additionally, in clause (iv), references to clauses in the proviso were updated to include clause (iiia) of the Explanation.