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of <h1>Finance Act 2022 amends Section 132B of Income-tax Act, expanding assessment scope to include reassessment and recomputation.</h1> Section 132B of the Income-tax Act has been amended by the Finance Act, 2022. In sub-section (1), clause (i), the phrase 'completion of the assessment under section 153A' is replaced with 'completion of the assessment or reassessment or recomputation.' Similarly, in sub-section (4), clause (b), the phrase 'under section 153A or under Chapter XIV-B' is replaced with 'or reassessment or recomputation.' These amendments broaden the scope of assessment processes covered under section 132B.
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