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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Amendment to Section 158BD of Income-tax Act aligns procedures with Section 158BC, effective June 1, 2002.</h1> Section 158BD of the Income-tax Act is amended by the Finance Act, 2002. The amendment specifies that after the phrase 'that Assessing Officer shall proceed,' the addition of 'under section 158BC' is to be included. This change takes effect from June 1, 2002, clarifying the procedural linkage between sections 158BD and 158BC for the actions of the Assessing Officer in direct tax matters.