Section 73 - Amendment of section 149. - Finance Act, 2023

..... Amendment of section 149. 73 . In section 149 of the Income-tax Act, in sub-section (1), (I) after the second proviso, the following provisos shall be inserted, namely: Provided also that for cases referred to in clauses (i), (iii) and (iv) of Explanation 2 to section 148, where, (a) a search is initiated under section 132; or (b) a search under section 132 for which the last of authorisations is executed; or (c) requisition is made under section 132A, after the 15th day of March of any financia .....

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Section 73 - Amendment of section 149. - Finance Act, 2023

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