Amendment of section 143

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.... 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 any person, the total income, as a result of....

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....t 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 section 156; (ii) in a case where the additional income-tax is reduced, th....