Amendment of section 153.

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..... pril, 2021, the provisions of this sub-section shall have effect, as if for the words twenty-one months , the words nine months had been substituted. . - Clause 41 of the Bill seeks to amend section 153 of the Income-tax Act relating to time limit for completion of assessment, reassessment and recomputation. The said section provides for the time-limit for completion of assessment, reassessment an .....

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