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    <title>Amendment of section 153B.</title>
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    <description>Amendment adds clause (viii) to the Explanation to section 153B, providing that the period from the date a competent authority makes a reference for exchange of information under an agreement referred to in section 90 or 90A until the Commissioner receives the requested information, or a period of six months, whichever is less, shall be excluded from prescribed time limits.</description>
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      <description>Amendment adds clause (viii) to the Explanation to section 153B, providing that the period from the date a competent authority makes a reference for exchange of information under an agreement referred to in section 90 or 90A until the Commissioner receives the requested information, or a period of six months, whichever is less, shall be excluded from prescribed time limits.</description>
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