Assessment time limits under section 144C are clarified for draft orders sent within time under sections 153 and 153B. Section 144C is amended to clarify that where a draft assessment order is forwarded within the time allowed under section 153 or section 153B, the further time for completing the assessment, and the time for passing the final assessment order after directions under sub-section (5), shall be governed and shall always be deemed to have been governed by the relevant provisions of sub-sections (4), (12) and (13), notwithstanding any contrary judgment, order, decree, or the general limitation provisions.