Amendment of section 153A.

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Full Text of the Document

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....nserted; (ii) in clause (b), after the words "requisition is made", the words "and of the relevant assessment year or years" shall be inserted; (iii) in the third proviso, after the words "requisition is made", the words "and for the relevant assessment year or years" shall be inserted; (iv) after the third proviso, the following shall be inserted, namely:- 'Provided also that no notice for as....