Substitution of new section for section 153 - Time limit for completion of assessment, reassessment and...

Substitution of new section for section 153 - Time limit for completion of assessment, reassessment and recomputation. - the period, for completion of assessment under section 143 or section 144 be changed from existing two years to twentyone months from the end of the assessment year in which the income was first assessable; .....

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