Amendment of section 153.

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Full Text of the Document

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....tion (1), where a return is furnished in consequence of an order under clause (b) of sub-section (2) of section 119, an order of assessment under section 143 or section 144 may be made at any time before the expiry of twelve months from the end of the financial year in which such return was furnished."; (II) in sub-section (3), for the words and figures "order under section 254" wherever they o....