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    <title>Amendment of section 73</title>
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    <description>Amendment substitutes &quot;thirty months&quot; for &quot;eighteen months&quot; in sub-sections (1), (1A), (2A) and (3) of section 73, extending the period for reassessment in cases not involving fraud or suppression, and replaces the phrase in sub-section (4B)(a) with &quot;falling under&quot; to adjust the clause&#039;s internal reference.</description>
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      <description>Amendment substitutes &quot;thirty months&quot; for &quot;eighteen months&quot; in sub-sections (1), (1A), (2A) and (3) of section 73, extending the period for reassessment in cases not involving fraud or suppression, and replaces the phrase in sub-section (4B)(a) with &quot;falling under&quot; to adjust the clause&#039;s internal reference.</description>
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