Amendment of section 158BE.

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..... b) in sub-section (3), for the words "from the end of the month", the words "from the end of the quarter" shall be substituted and shall be deemed to have been substituted with effect from the 1st February, 2025; (c) in sub-section (4), for clause (i), the following clause shall be substituted, namely:-- "(i) the period commencing on the date on which stay on assessment proceedings was granted .....

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..... sed to amend sub-section (3) of the said section so as to provide that the order under section 158BC in pursuance of section 158BD shall be passed within twelve months from the end of the quarter in which the notice under section 158BC in the case of the other person referred to in section 158BD, was issued. This amendment will take effect retrospectively from 1st February, 2025. Sub-section (1) .....

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