TMI BlogAmendment of section 153B.X X X X Extracts X X X X X X X X Extracts X X X X ..... l, 2004 or any subsequent financial year", the words, figures and letters "on or after the 1st day of April, 2004 but before the 1st day of April, 2010" shall be substituted; ( ii ) in the third proviso for the words, figures and letters "on the 1st day of April, 2005 or any subsequent financial year", the words, figures and letters "on or after the 1st day of April, 2005 bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of clause ( a ) or clause ( b ) of this sub-section, shall, notwithstanding anything contained in clause ( i ) of the second proviso, have effect as if for the words "two years", the words "three years" had been substituted.'; ( iv ) in the fourth proviso for the words, figures and letters "on the 1st day of April, 2005 or any subsequent financial year", the words, figures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore such date; or ( ii ) is made on or after the 1st day of July, 2012, the period of limitation for making the assessment or reassessment in case of such other person shall, notwithstanding anything contained in clause ( ii ) of the second proviso, be the period of thirty-six months from the end of the financial year in which the last of the authorisations for search under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f an arrangement to be impermissible avoidance arrangement is received by the Commissioner under sub-section (1) of section 144BA and ending on the date on which a direction under sub-section (3) or sub-section (6) or an order under sub-section (5) of the said section is received by the Assessing Officer,". - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
