AMENDMENT OF SECTION 158-BC -In Section 158-BC-of the Income Tax Act,
a) in clause (b), for the words and figures "andSection 144-", the words and figuresSection 144- andSection 145-" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 1995; (b) for clause (a), the following clause shall be substituted with effect from the 1st day of June, 2002, namely:- "(a) the assets seized underSection 132-or requisitioned underSection 132-A-shall be dealt with in accordance with the provisions ofSection 132-B-.".