TMI BlogAmendment of section 153B.X X X X Extracts X X X X X X X X Extracts X X X X ..... amely: Provided also that in case where the last of the authorisations for search under section 132 or for requisition under section 132A was executed during the financial year commencing on the 1st day of April, 2009 or any subsequent financial year and during the course of the proceeding for the assessment or reassessment of total income, a reference under sub-section (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in case of other person referred to in section 153C, a reference under sub-section (1) of section 92CA is made, 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a report of such audit under that sub-section; or (b) where such direction is challenged before a court, ending with the date on which the order setting aside such direction is received by the Commissioner, or ; (b) for clause (viii), the following clause shall be substituted with effect from the 1st day of June, 2013, namely: ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (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, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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