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of <h1>Tax Assessment Scope Widened: New Language in Section 150 Expands Legal Grounds for Income Tax Proceedings</h1> This amendment modifies section 150 of the Income-tax Act by adding the phrase 'or by a court in any proceeding under any other law' to sub-section (1). The change appears to expand the scope of legal proceedings that can trigger certain provisions related to income tax assessments, potentially broadening the context in which tax-related legal actions can be initiated or considered.
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