Amendment of section 153B

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....:--                "(ii) the period commencing from the date on which the Assessing Officer directs the assesse to get his accounts audited under sub-section (2A) of section 142 and--                     (a) ending with the last date on which the assesse....

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....90A and ending with the date on which the information requested is last received by the Commissioner or a period of one year, whichever is less,";           (c) clause (ix) shall be omitted;           (d) in clause (viii), at the end, the word ''or'' and after clause (viii), the following clause shall be inserted....

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....ods specified therein are to be excluded while computing the period of limitation laid down in the said section for completion of assessment under section 153A.     It is proposed to substitute clause (ii) in the aforesaid Explanation so as to provide that the period commencing from the date on which the Assessing Officer directs the assessee to get his accounts audited unde....

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....mmissioner or a period of one year, whichever is less, in computing the period of limitation for the purposes of section 153B.     It is proposed to amend the aforesaid clause so as to provide that the period commencing from the date on which a reference or first of the references for exchange of information is made by an authority competent under an agreement referred to in....