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Amendment of section 153.
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....e second proviso, the following proviso shall be inserted, namely:-- "Provided also that in respect of an order of assessment relating to the assessment year commencing on or after the 1st day of Ap....
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....ent and recomputation in certain cases mentioned therein. It is proposed to amend sub-section (1) of the said section to insert the third proviso so as to provide that for the assessment year commenc....