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Amendment of section 153C

Section 37 - Act - DIRECT TAXES - Income-tax - Finance Act - Section 37 - 37. In section 153C of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2015 for the portion beginning with the words and figures Notwithstanding a .....

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n 149, section 151 and section 153, where the Assessing Officer is satisfied that,- (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisi .....

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