Amendment of section 155

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....ital gain arising from the transfer of any original asset as is referred to in section 54H is charged to tax and within the period extended under that section the assessee acquires the new asset referred to in that section or, as the case may be, deposits or invests the amount of such capital gain within the period so extended, the Assessing Officer shall amend the order of assessment so as to exc....

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....le foreign exchange outside India, or having been converted into convertible foreign exchange outside India, has not been brought into India, by or on behalf of the assessee In accordance with any law for the time being in force for regulating payments and dealings in foreign exchange and subsequently such Income or part thereof has been or is received in, or brought into, India in the ma....