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<h1>Amendment to Section 263 of Income-tax Act Extends Order Limitation Period; Clarity Sought for Pre-1984 Orders.</h1> The amendment to section 263 of the Income-tax Act, 1961, through the Taxation Laws (Amendment) Act, 1984, extends the limitation period for passing orders under section 263 if the original limitation period had not expired before October 1, 1984. To prevent disputes and litigation, it is recommended that such orders be issued within two years from the date of the order being revised, especially for orders passed before October 1, 1984. This guidance aims to ensure clarity and consistency in the application of the amended provisions.