Limitation period extension for income tax assessments where transfer pricing references alter statutory time limits under amended provision. Amendment modifies limitation periods when a transfer pricing reference affects ongoing assessment, reassessment, recomputation or fresh assessment proceedings: for certain assessment years the two year period is replaced by thirty three months, and where notices or appellate/revisional orders trigger fresh or reassessment proceedings the one year period is replaced by twenty one months, in each case applying where the reference was made before the amendment date but its order remained pending, or where the reference is made on or after that date.