Amendment to section 234B extends default interest applicability to assessments reopened under section 153A of the Income-tax Act. Amendment of section 234B expands the default interest provision to apply to assessments reopened under section 153A by substituting references to 'under section 147' with 'under section 147 or section 153A' in Explanation 2 of subsection (1) and in both occurrences within subsection (3).