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[Cites 0, Cited by 1] [Section 153] [Entire Act]

Union of India - Subsection

Section 153(8) in The Income Tax Act, 1961

(8)Notwithstanding anything contained in the foregoing provisions of this section, sub-section (2) of section 153A or sub-section (1) of section 153B, the order of assessment or reassessment, relating to any assessment year, which stands revived under sub-section (2) of section 153A, shall be made within a period of one year from the end of the month of such revival or within the period specified in this section or sub-section (1) of section 153B, whichever is later.