Amendment of section 143

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....llowing proviso shall be inserted, namely :- "Provided further that an intimation for any tax or interest due under this clause shall not be sent after the expiry of two years from the end of the assessment year in which the income was first assessable."; (b) after sub-section (1), the following sub-section shall be inserted, namely :- '(1A) (a) Where, in the case of....

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....ection 260 or section 262 or section 263 or section 264, the amount on which additional income-tax is payable under clause (a) has been increased or reduced, as the case may be, the additional income-tax shall be increased or reduced accordingly, and,- (i) in a case where the additional income-tax is increased, the Assessing Officer shall serve on the assessee a notice of demand under sec....