Amendment of section 152, Rajasthan Act No. 9 of 2017.

In section 152 of the principal Act, —

1. (i) in sub-section (1), —

1. (a) the existing expression "of any individual return or part thereof" shall be deleted;
2. (b) after the existing expression "any proceedings under this Act" and before the existing punctuation mark ".", the expression "without giving an opportunity of being heard to the person concerned" shall be inserted;
   • (ii) the existing sub-section

1. (2) shall be deleted.