In section 234A of the Income-tax Act, with effect from the 1st day of June, 2003,--
(a) in sub-section (1), in Explanation 3, for the words and figures ''under section 147", the words, figures and letter "under section 147 or section 153A" shall be substituted;
(b) in sub-section (3),--
(i) in the opening portion, for the words and figures "by a notice under section 148", the words, figures and letter "by a notice under section 148 or section 153A" shall be substituted;
(ii) in clause (b), after the word and figures "section 147", the words, figures and letter "or reassessment under section 153A" shall be inserted.