Income-tax amendment clarifies draft assessment orders under section 144C are valid up to the statutory assessment time limit. The amendment inserts sub-section (1A) in section 153B clarifying that the draft of the proposed order under section 144C(1) shall be made, and shall be deemed to have been made, at any time up to the time limit for assessment, reassessment or recomputation specified in section 153B; the provision applies notwithstanding any court judgment and is retrospective to 1 October 2009.