Assessment draft timing clarified under income-tax law, allowing draft orders up to the limitation period for reassessment and recomputation. Section 153B is amended retrospectively to clarify that the draft proposed order of assessment under section 144C(1) may be made, and is deemed always to have been made, at any time up to the time limit for assessment, reassessment or recomputation under section 153B. The insertion operates notwithstanding any judgment, order or decree of any court and is expressed as a removal of doubts provision governing the timing of the draft assessment order.