Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter XIV-B SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES This
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Section 158BI - Chapter not to apply after certain date - Income-tax Act, 1961Extract 1 [Chapter not to apply after certain date. 158BI. The provisions of this Chapter shall not apply where a search is initiated under section 132, or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003.] ----------------------- Notes :- 1. Inserted by the Finance Act, 2003, w.e.f. 1-6-2003.
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