Assessment time limits reduced and scope widened to include increases in income and Chapter VI A deductions. Amendment to section 143 reduces the time limits for preliminary assessment actions (second proviso one year to nine months; sub section (2) proviso six months to three months) and broadens the scope of matters recorded at assessment initiation to include either disallowance of expenditure or increase in income, and to extend specified consideration to section 10AA or provisions under Chapter VI A for deductions.