Draft assessment order timing clarified under income-tax law, allowing preparation up to the statutory limit and overriding contrary rulings. Section 153 is amended to insert a clarificatory provision stating that, notwithstanding any court judgment, order or decree, the draft of the proposed assessment order under section 144C(1) may be made up to the time limit for assessment, reassessment or recomputation under section 153(1) to (4), and shall always be deemed to have been so made. The insertion is retrospective from 1 April 2009 and is expressed to remove doubts.