Amendment of section 158BA.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (b) in sub-section (5), for the words "the assessment or reassessment relating to any assessment year", the words "the assessment or reassessment or recomputation or reference or order relating to any assessment year" shall be substituted and shall be deemed to have been substituted. - Clause 47 of the Bill seeks to amend section 158BA of the Income-tax Act relating to assessmen....