Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Amendment to Section 234B Expands Tax Assessment Scope to Include Sections 147 and 153A Effective June 1, 2003.</h1> Section 234B of the Income-tax Act was amended by the Finance Act, 2003, effective June 1, 2003. The amendment involved changes to sub-sections (1) and (3), where the reference to 'under section 147' was expanded to include 'under section 147 or section 153A.' This modification broadens the scope of the provisions related to the assessment of income tax, incorporating assessments or reassessments under section 153A alongside those under section 147.