Amendment of section 17A

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....r section 16 at any time after the expiry of two years from the end of the assessment year in which the net wealth was first assessable: Provided that where the net wealth was first assessable in the assessment year commencing on the 1st day of April, 1985, or the 1st day of April, 1986, such assessment may be made on or before the 31st day of March, 1990. (2) No order of assessm....

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.... of two years from the end of the financial year in which such notice was served, whichever is later. Explanation .- References to section 17 in the proviso shall be construed as references to that section as it stood before amendment by the Direct Tax Laws (Amendment) Act, 1987."; (b) in sub-section (3),- (i) for the words "four years", the words "two years" shall be su....