Section 89 - Amendment of section 234A - Finance Act, 2003

89. Amendment of section 234A.- In section 234A of the Income-tax Act, with effect from the 1st day of June, 2003,- (a) in sub-section (1) , in Explanation 3, for the words and figures "under section 147", the words, figures and letter "under section 147 or section 153A" shall be substituted; (b) in sub-section (3) ,- (i) in the opening portion, for the words and figures "by a notice under section 148", the words, figures and letter "by a notice under section 148 or section 153A" shall be substituted; (ii) in clause (b) , after the word and figures "section 147", the words, figures and letter "or reassessment under section 153A" shall be inserted.