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Amendment of section 153A.

Clause 59 - Bill - DIRECT TAXES - Income-tax - Bill - Clause 59 - 59. In section 153A of the Income-tax Act, in sub-section (1),- (i) in clause (a), first proviso and the second proviso, after the words six assessment years wherever they occur, the words and for the relevant assessment year or years shall be inserted; (ii) in clause (b), after the words requisition is made , the words and of the relevant assessment year or years shall be inserted; (iii) in the third proviso, after the words requ .....

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ment amounts to or is likely to amount to fifty lakh rupees or more in the relevant assessment year or in aggregate in the relevant assessment years; (b) the income referred to in clause (a) or part thereof has escaped assessment for such year or years; and (c) the search under section 132 is initiated or requisition under section 132A is made on or after the 1st day of April, 2017. Explanation 1.-For the purposes of this sub-section, the expression relevant assessment year shall mean an assessm .....

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