Amendment of section 245A.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....b), in the Explanation, in clause (iv), for the words "two years from the end of the relevant assessment year", the words, brackets and figures "the time specified for making assessment under sub-sect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....essment is made, proceedings shall be deemed to have concluded on the expiry of two years from the end of the relevant assessment year. It is proposed to amend the said clause (iv) to the Explanati....