৩৩৷ Income-tax Ordinance এর section 94 এর-(ক) sub-section (1) এর পরিবর্তে নিম্নরূপ sub-section (1) প্রতিস্থাপিত হইবে, যথা:-“ (1) Subject to the provisions of sub-sections (2) and (3), no order of assessment under the provisions of this Chapter in respect of any income shall be made after the expiry of six months from the end of the assessment year in which the income was first assessable.”(খ) sub-section (3) এর প্রান্তস্থিত ফুলষ্টপের পরিবর্তে কোলন সংযোজিত হইবে এবং অতঃপর নিম্নরূপ proviso সন্নিবেশিত হইবে, যথা:-“Provided that where an order of assessment has been set aside by any authority in that case the assessment shall be made within forty five days from the date on which the order was communicated to him.”৷