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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 153B: Changes to Clauses and Proviso in Income-tax Act Effective from June 1, 2003.</h1> Section 153B of the Income-tax Act was amended by the Finance Act, 2008, effective June 1, 2003. In sub-section (1), clause (a) now refers specifically to 'sub-section (1) of section 153A.' An additional clause (vii) was inserted in the Explanation, addressing the period from the annulment of a proceeding or assessment order under subsection (2) of section 153A until the receipt of the order setting aside the annulment by the Commissioner. The proviso was also modified to replace references to 'clause (a) or clause (b) of this section' with 'clause (a) or clause (b) of this sub-section.'
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