Section 28 - Amendment of section 153 - Taxation Laws (Amendment) Act, 1984

28. Amendment of section 153. In section 153 of the Income-tax Act, with effect from 1st day of October, 1984,- (a) in sub-section (1),- (i) in clause (c), for the word and figures section 139 , the Words and figures section 139; or shall be substituted. (ii) after clause (c), the following clause shall be inserted, namely: (d) the expiry of six months from the end of the month in which an application under clause (a) of sub-section (2) of section 143 is made by the assessee, ; (b) in Explanation 1 below sub-section (3), after clause (iv), the following clause shall be inserted, namely (iva) the period (not exceeding sixty days) commencing from the date on which the Income-tax Officer received the declaration under sub-section (1) of section 158A and ending with the date on which the order under sub-section (3) of that section is made by him, or .