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of The provisions relating to assessment and reassessment under the Act are proposed to be rationalized. Key amendments include: substituting sections 148 and 148A to provide procedure for issuing notice before assessment, reassessment or recomputation; defining 'information' to include survey findings after September 1, 2024; requiring approval for notice based on information u/s 135A scheme; providing time limits in section 149 for issuing notices u/ss 148A and 148, ranging from 3 years to 5 years and 3 months based on specific cases; substituting section 151 to specify authority for approvals; and amending section 152 for transitional provisions.
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