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    <title>Amendment of section 158BD</title>
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    <description>Amendment inserts the words &quot;under section 158BC&quot; after the phrase &quot;that Assessing Officer shall proceed&quot; in section 158BD, thereby expressly qualifying the Assessing Officer&#039;s procedural mandate to operate under the referenced provision; the insertion is effective from the stated commencement date.</description>
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      <description>Amendment inserts the words &quot;under section 158BC&quot; after the phrase &quot;that Assessing Officer shall proceed&quot; in section 158BD, thereby expressly qualifying the Assessing Officer&#039;s procedural mandate to operate under the referenced provision; the insertion is effective from the stated commencement date.</description>
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