Amendment of section 245A

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..... ii), the following clause shall be inserted, namely:— "(iiia) a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1) of section 153A in case of a person referred to in section 153A or section 153C, shall be deemed to have commenced on the date of issue of notice initiating such proceedings and concluded on the date on which the ass .....

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..... rs referred to in clause (b) of sub-section (1) of section 153A and, in clause (b) of sub-section (1) of section 153B, in case of a person referred to in section 153A or section 153C, shall not be a proceeding for assessment for the purposes of this clause. It is proposed to omit clauses (ii) and (iii) of the proviso to clause (b) of the aforesaid section so as to include within the definition of .....

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