Clause 196 - Amendment of section 10. - Finance (No. 2) Bill, 2019

Amendment of section 10. 196. In section 10 of the principal Act, (i) in sub-section (3), after the word assess , the words or reassess shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2015; (ii) in sub-section (4), after the word assessment , the words or reassessment shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2015.