Amendment of section 153.

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..... st day of April, 2004 or any subsequent assessment year", the words, figures and letters "on or after the 1st day of April, 2004 but before the 1st day of April, 2010" shall be substituted; ( b ) in the second proviso, for the words, figures and letters "on the 1st day of April, 2005 or any subsequent assessment year", the words, figures and letters "on or after the 1st day o .....

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..... ined in the first proviso, have effect as if for the words "two years", the words "three years" had been substituted;'; ( ii ) in sub-section (2), ( a ) in the second proviso, after the words, figures and letters "on or after the 1st day of April, 2005", the words, figures and letters "but before the 1st day of April, 2011" shall be inserted; .....

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..... the provisions of this sub-section shall, notwithstanding anything contained in the second proviso, have effect as if for the words "one year", the words "two years" had been substituted;'; ( iii ) in sub-section (2A), ( a ) in the second proviso, after the words, figures and letters "the 1st day of April, 2005", the words, figures and letters "but before .....

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..... July, 2012, but an order under sub-section (3) of section 92CA has not been made before such date; or ( ii ) is made on or after the 1st day of July, 2012, the provisions of this sub-section shall, notwithstanding anything contained in the second proviso, have effect as if for the words "one year", the words "two years" had been substituted;'; ( B ) in Explanation 1, .....

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