Amendment of section 153

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Full Text of the Document

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....t year commencing on the 1st day of April, 2004 or any subsequent assessment year, the provisions of clause (a) shall have effect as if for the words "two years", the words "twenty-one months" had been substituted.'; (b) in sub-section (1A), for the words "two years", the words "twenty-one months" shall be substituted; (c) in sub-section (1B), for the words "one year", the words "nine months" ....