(2)Where in respect of any completed assessment of a member of an association of persons or of a body of individuals it is found-(a)on the assessment or reassessment of the association or body, or(b)on any reduction or enhancement made in the income of the association or body under this section, section 154, section 250, section 254, section 260, section 262, section 263 or section 264, [or] [ Inserted by Act 67 of 1984, Section 30 (w.e.f. 1.10.1984).](c)[ on any order passed under sub-section (4) of section 245-D on the application made by the association or body,] [Inserted by Act 67 of 1984, Section 30 (w.e.f. 1.10.1984).]that the share of the member in the income of the association or body, as the case may be, has not been included in the assessment of the member or, if included, is not correct, the Assessing Officer may amend the order of assessment of the member with a view to the inclusion of the share in the assessment or the correction thereof, as the case may be; and the provisions of section 154 shall, so far as may be, apply thereto, the period of four years specified in sub-section (7) of that section being reckoned from the end of the financial year in which the final order was passed in the case of the association or body, as the case may be.[* * *] [ Sub-Section (3) omitted by Act 4 of 1988, Section 61 (w.e.f. 1.4.1989).]
