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<h1>Finance Act 1999 amends Section 140A: Changes to tax assessments under sections 148 and 158BC.</h1> Section 140A of the Income-tax Act has been amended effective June 1, 1999, by the Finance Act, 1999. In sub-section (1), the phrase 'or, as the case may be, section 148' is replaced with 'or section 148 or, as the case may be, section 158BC.' In sub-section (2), the amendment includes inserting 'or an assessment under section 158BC' after 'section 144' and adding 'or assessment, as the case may be' following 'regular assessment.' These changes pertain to the provisions for tax assessments under specified sections.