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Amendment of section 153B.

Clause 60 - Bill - DIRECT TAXES - Income-tax - Bill - Clause 60 - 60. In section 153B of the Income-tax Act,- (a) in sub-section (1),- (i) in clause (a), after the words six assessment years , the words and for the relevant assessment year or years shall be inserted; (ii) for the second and third provisos, the following provisos shall be substituted, namely:- Provided further that in the case where the last of the authorisations for search under section 132 or for requisition under section 132A .....

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earch under section 132 or for requisition under section 132A was executed or twelve months from the end of the financial year in which books of account or documents or assets seized or requisitioned are handed over under section 153C to the Assessing Officer having jurisdiction over such other person, whichever is later: Provided also that in the case where the last of the authorisations for search under section 132 or for requisition under section 132A was executed during the financial year co .....

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sition under section 132A was executed or twelve months from the end of the financial year in which books of account or documents or assets seized or requisitioned are handed over under section 153C to the Assessing Officer having jurisdiction over such other person, whichever is later: Provided also that in case where the last of the authorisations for search under section 132 or for requisition under section 132A was executed and during the course of the proceedings for the assessment or reass .....

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