https://www.taxtmi.com/acts?id=23606 The amendment replaces the fixed two year deeming period in the Explanation to clause (b) of section 245A with a reference to the time specified for making assessments under subsection (1) of section 153, so that the point at which proceedings are regarded as concluded follows the assessment limitation regime rather than a calendar based two year rule. en-us Wed, 01 Feb 2017 18:06:39 +0530 Wed, 01 Feb 2017 18:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23606 The amendment replaces the fixed two year deeming period in the Explanation to clause (b) of section 245A with a reference to the time specified for making assessments under subsection (1) of section 153, so that the point at which proceedings are regarded as concluded follows the assessment limitation regime rather than a calendar based two year rule. Act-Rules Bills Wed, 01 Feb 2017 18:06:39 +0530 https://www.taxtmi.com/acts?id=23606