Amendment of section 153.
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng to the assessment year commencing on the 1st day of April, 2018, the provisions of this sub-section shall have effect, as if for the words "twenty-one months", the words "eighteen months" had been substituted: Provided further that in respect of an order of assessment relating to the assessment year commencing on or after the 1st day of April, 2019, the provisions of this sub-section shall h....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the 1st day of April, 2019, the provisions of this sub-section shall have effect, as if for the words "nine months", the words "twelve months" had been substituted.'; (iv) in sub-section (5), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2016, namely:- "Provided further that where an order under sec....


TaxTMI
TaxTMI