Tax provision amendment removes assessee's ability to question adequacy of consideration under valuation proviso in Income tax Act. The amendment omits the phrase 'and the adequacy of the full value of the consideration so determined or approved is not questioned by the assessee' from clause (b) of the proviso to subsection (2) of Section 52 and declares that those words shall be deemed always omitted, removing the proviso's condition that the assessee not question the adequacy of the determined or approved consideration.