Section 36 - Amendment of section 132B. - Finance Act, 2022

Amendment of section 132B. 36. In section 132B of the Income-tax Act,- (i) in sub-section (1), in clause (i), for the words, figures and letter completion of the assessment under section 153A , the words completion of the assessment or reassessment or recomputation shall be substituted; (ii) in sub-section (4), in clause (b), for the words, figures and letters under section 153A or under Chapter XIV-B , the words or reassessment or recomputation shall be substituted.