reassessment under sub-section (3) of section 92CD;"; (vi) in clause (c), after the words "either of the said sections", the words, brackets, figures ... clause (B), after the word, figures and letters "section 271 AAA", the word, figures and letters ", section 271AAB" shall be inserted with effect from
clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185 in respect ... made under section 239A; (j) an order imposing a penalty under- (A) section 221; or (B) section 271, section 271-A, [271-AAA,] [Inserted
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