TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... preceding the previous year in which the search was conducted under section 132 or any requisition was made under section 132A and also includes the period up to the date of the commencement of such search or date of such requisition in the previous year in which the said search was conducted or requisition was made : Provided that where the search is initiated or the requisition is made befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consisting of sections 158B to 158BH, inserted by the Finance Act, 1995, w.e.f. 1-7-1995. Earlier Chapter XIV-B, dealing with Charge of additional income-tax in certain cases was inserted along with section 158B by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 and later on omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 2. Substituted by the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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