Capital gain recomputation: enhanced compensation mandates assessment amendment and application of corrective amendment procedures. Where capital gain from compulsory acquisition or transfers with Government approved consideration is later enhanced by any authority, the Income tax Officer must recompute the gain under section 48 and amend the assessment to take the enhanced amount as full consideration; such amendments are subject to the corrective provision of Section 154, with the four year reckoning period measured from the end of the previous year in which the additional compensation or consideration was received.