https://www.taxtmi.com/acts?id=23785 The amendment replaces the prior fixed two-year reference in Explanation, clause (iv) of section 245A with the time specified for making assessment under sub-section (1) of section 153, thereby aligning section 245A's temporal limit to the statutory assessment timetable. en-us Thu, 23 Mar 2017 15:51:20 +0530 Thu, 23 Mar 2017 15:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23785 The amendment replaces the prior fixed two-year reference in Explanation, clause (iv) of section 245A with the time specified for making assessment under sub-section (1) of section 153, thereby aligning section 245A's temporal limit to the statutory assessment timetable. Act-Rules F. Acts / Amendment Acts Thu, 23 Mar 2017 15:51:20 +0530 https://www.taxtmi.com/acts?id=23785