Amendment status not verified — confirm the current text below against the official source.
Amendment of section 152.—In section 152 of the principal Act, –– (a) in sub-section (1),–– (i) the words “of any individual return or part thereof” shall be omitted; (ii) after the words “any proceedings under this Act”, the words “without giving an opportunity of being heard to the person concerned” shall be inserted; (b) sub-section (2) shall be omitted.