Section Text
a) in sub-section (1), for the words and figures "or, as the case may be, Section 148", the words, figures and letters "orSection 148-or, as the case may be,Section 158BC -" shall be substituted-, (b) in sub-section (2),-
(i) after the word and figures "Section 144-", the words, figures and letters "or an assessment underSection 158BC -" shall be inserted, (ii) after the words "regular assessment", the words "or assessment, as the case may be" shall be inserted.