Amendment of section 153

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..... f the Income-tax Act, - (a) for sub-section (1), the following sub-section shall be substituted, namely :- "(1) No order of assessment shall be made under section 143 or section 144 at any time af .....

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..... : Provided that where the notice under section 148 was served on or before the 31st day of March, 1987, such assessment, reassessment or re-computation may be made at any time up to the 31st day of .....

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