Amendment of section 245A

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..... person in respect of any assessment year or assessment years which may be pending before an Assessing Officer on the date on which an application under sub-section (1) of section 245C is made: Provided that— (i) a proceeding for assessment or reassessment or recomputation under section 147; (ii) a proceeding for assessment or reassessment for any of the assessment years referred to in claus .....

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..... g for assessment or reassessment referred to in clause (ii) or clause (iii) of the proviso shall be deemed to have commenced on the date of initiation of the search under section 132 or requisition under section 132 A; (iii) a proceeding for making fresh assessment referred to in clause (iv) of the proviso shall be deemed to have commenced from the date on which the order under section 254 or se .....

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