Amendment of section 153

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Full Text of the Document

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....ted, namely :- "Provided that where the notice under section 148 was served on or after the 1st day of April, 1999 but before the 1st day of April, 2000, such assessment, reassessment or recomputation may be made at any time up to the 31st day of March, 2002." ; (b) for sub-section (2A), the following sub-section shall be substituted, namely :- "(2A) Notwithstanding anything contained in sub....