Section Text
i) in sub-section (1), after clause (a), the following clause shall be inserted, namely :" "(b) an order passed by an Assessing Officer under clause (c) of section 158C; or;"
(ii) in sub-section (3), the following proviso shall be inserted at the end, namely :" 'Provided that in respect of any appeal under clause (b) of sub-section (1), this sub-section shall have effect as if for the words "sixty days," the words "thirty days" had been substituted."