Amendment of section 153.

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..... , the provisions of this sub-section shall have effect, as if for the words twenty-one months , the words eighteen months had been substituted: Provided further that in respect of an order of assessment relating to the assessment year commencing on or after the 1st day of April, 2019, the provisions of this sub-section shall have effect, as if for the words twenty-one months , the words twelve mon .....

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..... the words nine months , the words twelve months had been substituted. ; (iv) in sub-section (5), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2016, namely:- Provided further that where an order under section 250 or section 254 or section 260 or section 262 or section 263 or section 264 requires verificat .....

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..... lanation 1, such assessment or reassessment shall be completed in accordance with the provisions of this section as it stood immediately before its substitution by the Finance Act, 2016.( 28 of 2016.) ; (vi) in Explanation 1, in the third proviso, the figures and letter 153B, shall be omitted. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax M .....

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