Assessment of Income of any other person - Section 153C

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..... Assessment of other person referred to in section 153C for Six assessment years for the relevant assessment year or years Assessment Year of search Period of search and seizure conducted: - Normal Period of Assessment/ Reassessment u/s 153B Period of Assessment/ Reassessment where a reference has b .....

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..... was executed In FY 2019-20 onwards 12 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed 24 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed .....

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..... earch u/s 132 or for requisition u/s 132A was executed For AY 2021-22, where search has taken place during FY 2020-21 [Amendment w.e.f. AY 2022-23] EXTENDED The assessment in such cases for the AY 2021-22 shall be made on or before the 30.09.2022. The assessment in such cases for the AY 2021-22 shall be made on or before the 30.09.2022. .....

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