Amendment of section 153

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....ear in which the income was first assessable is the assessment year commencing on the 1st day of April, 2005 or any subsequent assessment year and during the course of the proceeding for the assessment of total income, a reference under sub-section (1) of section 92CA— (i) was made before the 1st day of June, 2007 but an order under sub-section (3) of that section has net been made before suc....

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....r after the 1st day of June, 2007, the provisions of this sub-section shall, notwithstanding anything contained in the second proviso, have effect as if for the words "one year", the words "twenty-one months" had been substituted."; (c) in sub-section (2A), after the second proviso, the following proviso shall be inserted, namely:— 'Provided also that where the order under section 254 i....