251(1)(a) –words omitted by Finance Act, 2001 with effect from 01.06.2001. • Explanation 1(iii) to section 245A(b). 29 • Section 153(2A) prior to substitution by Finance Act, 2016 with effect from 01.06.2016. • Section 153(3) post substitution by Finance Act, 2016 with effect from 01.06.2016. The term ‘fresh assessment’ as employed in the above sections is accompanied