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    <title>Amendment of section 22A</title>
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    <description>Amendment defines &quot;case&quot; in section 22A as any assessment proceeding pending before an Assessing Officer when a section 22C(1) application is made, while excluding proceedings under section 17, fresh assessments pursuant to orders under sections 23A/24/25, and proceedings initiated by search under section 37A or requisition under section 37B. Deeming provisions fix commencement dates for each excluded category and for ordinary assessment proceedings. Clause (f) is amended to include a Member who is senior amongst Bench Members within the Settlement Commission.</description>
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      <title>Amendment of section 22A</title>
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      <description>Amendment defines &quot;case&quot; in section 22A as any assessment proceeding pending before an Assessing Officer when a section 22C(1) application is made, while excluding proceedings under section 17, fresh assessments pursuant to orders under sections 23A/24/25, and proceedings initiated by search under section 37A or requisition under section 37B. Deeming provisions fix commencement dates for each excluded category and for ordinary assessment proceedings. Clause (f) is amended to include a Member who is senior amongst Bench Members within the Settlement Commission.</description>
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