৩৩। উক্ত Ordinance এর section 94 এর sub-sections (1), (1A), (1B) ও (2) এর পরিবর্তে নিম্নরূপ sub-sections (1) ও (2) প্রতিস্থাপিত হইবে, যথা:-“(1) Subject to the provisions of sub-sections (2) and (3), after the expiry of-(a) two years from the end of the assessment year in which the income was first assessable if the assessment is to be made as a result of audit under section 82BB;(b) three years from the end of the relevant assessment year in which the income was first assessable if the assessment is to be made under section 107C; or(c) six months from the end of the assessment year in which the income was first assessable if the assessment is to be made in a case other than the cases mentioned in clause (a) or (b);no order of assessment under the provisions of this Chapter, in respect of any income, shall be made.(2) An assessment under section 93 may be made within two years from the end of the year in which the notice under sub-section (1) of section 93 was issued.” ।