Amendment of section 153

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..... y time after the expiry of two years from the end of the assessment year in which the fringe benefits were first assessable. (1B) No order of assessment or reassessment shall be made under section 115WG after the expiry of one year from the end of the financial year in which the notice under section 115WH was served."; (b) in sub-section (2A), for the words, brackets and figures "in sub-sections( .....

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