Exclusion of time for annulled assessments clarified-period between annulment and receipt of order setting aside is not counted.

The amendment substitutes the cross reference to refer to sub section (1) of the relevant reopening provision and inserts an Explanation clause excluding from computation the period from the date of annulment of an assessment or reassessment under the reopening provision until receipt of the Commissioner's order setting aside that annulment; the proviso is correspondingly revised to reference clauses of the same sub section.

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