Section 6 - Amendment of section 153 - Direct Taxes (Amendment) Act, 1964

6. Amendment of section 153. In section 153 of the Income-tax Act, (a) in sub-section (3), in clause (ii), after the figures 264 , the following shall be inserted, namely: or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act ; (b) in Explanation 2 and in Explanation 3, for the words and figures under section 250, 254, 260, 262, 263 or 264 , the words, brackets and figures referred to in clause (ii) of sub section (3) shall be substituted.