Amendment of section 153

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..... aluation Officer under sub-section (1) of section 142A and ending with the date on which the report of the Valuation Officer is received by the Assessing Officer, or . - Clause 51 of the Bill seeks to amend section 153 of the Income-tax Act relating to time limit for completion of assessments and reassessments. The existing provisions contained in Explanation 1 to section 153 provide that certain .....

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