https://www.taxtmi.com/acts?id=53783 Section 144C is amended to clarify that where a draft assessment order is forwarded within the time allowed under section 153 or section 153B, the further time for completing the assessment, and the time for passing the final assessment order after directions under sub-section (5), shall be governed and shall always be deemed to have been governed by the relevant provisions of sub-sections (4), (12) and (13), notwithstanding any contrary judgment, order, decree, or the general limitation provisions. en-us Tue, 31 Mar 2026 15:15:17 +0530 Tue, 31 Mar 2026 15:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53783 Section 144C is amended to clarify that where a draft assessment order is forwarded within the time allowed under section 153 or section 153B, the further time for completing the assessment, and the time for passing the final assessment order after directions under sub-section (5), shall be governed and shall always be deemed to have been governed by the relevant provisions of sub-sections (4), (12) and (13), notwithstanding any contrary judgment, order, decree, or the general limitation provisions. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:15:17 +0530 https://www.taxtmi.com/acts?id=53783