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Amendment of section 153.

Clause 58 - Bill - DIRECT TAXES - Income-tax - Bill - Clause 58 - 58. In section 153 of the Income-tax Act,- (i) in sub-section (1), the following provisos shall be inserted, namely:- Provided that in respect of an order of assessment relating to the assessment year commencing on the 1st day of April, 2018, the provisions of this sub-section shall have effect, as if for the words twenty-one months , the words eighteen months had been substituted: Provided further that in respect of an order of a .....

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words twelve months had been substituted. ; (iii) in sub-section (3), the following proviso shall be inserted, namely:- Provided that where the order under section 254 is received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the Principal Commissioner or Commissioner on or after the 1st day of April, 2019, the provisions of this sub-section shall have effect, as .....

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