TMI BlogAmendment of section 153.X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 assessment relating to the assessment year commencing on or after the 1st day of April, 2019, the provisions of this sub-section shall have effect, as if for the words twenty- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of this sub-section shall have effect, as if for the words nine months , the words twelve months had been substituted. ; (iv) in sub-section (5), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2016, namely:- Provided further that where an order under section 250 or section 254 or section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been completed by such date due to exclusion of time referred to in Explanation 1, such assessment or reassessment shall be completed in accordance with the provisions of this section as it stood immediately before its substitution by the Finance Act, 2016.( 28 of 2016.) ; (vi) in Explanation 1, in the third proviso, the figures and letter 153B, shall be omitted. - - statute, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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