22. Substituted by the Finance Act, 2008, w.e.f. 1-4-2008. Prior to its substitution, proviso as amended by Finance Act, 2003, w.e.f. 1-6-2003, read as under :

“Provided that no notice under clause (ii) shall be served on the assessee after the expiry of twelve months from the end of the month in which the return is furnished.”