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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Time limit for compliance changed: deadline now measured from end of quarter after assessment order, replacing prior thirty-day rule.</h1> The amendment to section 132 replaces the former thirty-day deadline with a requirement to act 'one month from the end of the quarter in which the order of assessment or reassessment or recomputation is made', and substitutes 'authorisations' for 'authorisation' in Explanation 1.

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