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    <title>Amendment of section 153.</title>
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    <description>The inserted proviso to sub-section (1) substitutes &quot;twenty-one months&quot; with &quot;nine months&quot; as the period from the end of the assessment year in which income is first assessable for making assessment orders under the assessment provisions, and this amendment applies to assessment years commencing on or after 1 April 2021.</description>
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      <description>The inserted proviso to sub-section (1) substitutes &quot;twenty-one months&quot; with &quot;nine months&quot; as the period from the end of the assessment year in which income is first assessable for making assessment orders under the assessment provisions, and this amendment applies to assessment years commencing on or after 1 April 2021.</description>
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