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    <title>Amendment of section 17 A.</title>
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    <description>Where proceedings before the Settlement Commission abate under the abatement provision, the period of limitation available to the Assessing Officer for assessment or reassessment, after excluding the abatement period, shall be not less than one year, and if less than one year it shall be deemed extended to one year.</description>
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      <description>Where proceedings before the Settlement Commission abate under the abatement provision, the period of limitation available to the Assessing Officer for assessment or reassessment, after excluding the abatement period, shall be not less than one year, and if less than one year it shall be deemed extended to one year.</description>
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