Substitution of new section for section 149.

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Full Text of the Document

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....ns 148 and 148A. "149. (1) No notice under section 148 shall be issued for the relevant assessment year,- (a) if three years and three months have elapsed from the end of the relevant assessment year, unless the case falls under clause (b); (b) if three years and three months, but not more than five years and three months, have elapsed from the end of the relevant assess....