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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 153A Amended: Sub-sections Renumbered and Revised, New Provisions Effective June 1, 2003.</h1> Section 153A of the Income-tax Act is amended by renumbering it as sub-section (1). In this sub-section, the wording in the second proviso is changed from 'referred to in this section' to 'referred to in this sub-section,' effective from June 1, 2003. A new sub-section (2) is inserted, also effective from June 1, 2003, stating that if any proceeding or order under sub-section (1) is annulled, the related assessment or reassessment will be revived from the annulment order's receipt date. This revival will end if the annulment order is set aside.
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