Amendment of section 249.

93. In section 249 of the Income-tax Act, in sub-section (2), in clause (b), with effect from the 1st day of April, 2017,—

(i)		in the proviso, for the words "excluded, or" occurring at the end, the word "excluded:" shall be substituted;
(ii)		after the proviso, the following proviso shall be inserted, namely:—
		"Provided further that where an application has been made under sub-section (1) of section 270AA, the period beginning from the date on which the application is made, to the date on which the order rejecting the application is served on the assessee, shall be excluded, or".