In section 143 of the Income-tax Act,—(a)in sub-section (1),––(i)in the second proviso, for the words “one year”, the words “nine months” shall be substituted;(ii)in clause (a),––(I)in sub-clause (iv), for the words “disallowance of expenditure indicated”, the words “disallowance of expenditure or increase in income indicated” shall be substituted;(II)in sub-clause (v), for the words, figures and letters “sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if”, the words, figures and letters ‘section 10AA or under any of the provisions of Chapter VI-A under the heading “C.-Deductions in respect of certain incomes”, if’ shall be substituted;(b)in sub-section (2), in the proviso, for the word “six”, the word “three” shall be substituted.
