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Section 153 Amended: Time for Assessment, Reassessment, and Recomputation Cut to 9 Months from Notice Date.

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....Substitution of new section for section 153- Time limit for completion of assessment, reassessment and recomputation. - the period for completion of assessment under section 147 be changed from existing one year to nine months from the end of the financial year in which the notice under section 148 was served;....