Amendment of section 153.

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.... 2009" shall be substituted; (c) after the second proviso, the following proviso shall be inserted, namely:-- 'Provided also that in case the assessment year in which the income was first assessable is the assessment year commencing on the 1st day of April, 2009 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) is made before the 1st day of July, 2012, but an order under sub-section (3) of that section has not been made before such date; or (ii) is made on or after the 1st day of July, 2012, the provisions of clause (a) shall, notwithstanding anything contained in the first proviso, have effect as if for the words "two....

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....April, 2006", the words, figures and letters "but before the 1st day of April, 2010" shall be inserted; (c) after the third proviso, the following proviso shall be inserted, namely:-- 'Provided also that where the order under section 254 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the Commissioner on or after the 1st day of April, 2010, and during the course of the proceedings for the fresh assessment of total income, a reference under sub-section (1) of section 92CA-- (i) is made before the 1st day of July, 2012, but an order under sub-section (3) of section 92CA has not been made before such date; or (ii) is made on or after the 1st day of Ju....