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    <title>Amendment of section 166.</title>
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    <description>The time limit for making an order under sub-section (6) of section 166 is revised where a reference has been made under sub-section (1). The order may be made up to one month before the month in which the limitation period for assessment, reassessment, recomputation or fresh assessment under section 286 or section 296 expires. If that limitation expires on 31 March, the order must be made by 31 January; if it expires on 31 December, the order must be made by 31 October.</description>
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      <description>The time limit for making an order under sub-section (6) of section 166 is revised where a reference has been made under sub-section (1). The order may be made up to one month before the month in which the limitation period for assessment, reassessment, recomputation or fresh assessment under section 286 or section 296 expires. If that limitation expires on 31 March, the order must be made by 31 January; if it expires on 31 December, the order must be made by 31 October.</description>
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