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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 1989 amends Section 153: Assessment orders u/ss 143/144 limited to two years from assessment year end.</h1> Section 153 of the Income-tax Act has been amended by the Finance Act, 1989. The amendment replaces sub-section (1) to stipulate that no order of assessment under sections 143 or 144 can be made after two years from the end of the assessment year when the income was first assessable, or one year from the end of the financial year in which a return or revised return for the assessment year starting April 1, 1988, or earlier, is filed under sections 139(4) or 139(5), whichever is later.
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