Guidelines regarding the provisions of section 153C of the Income-tax, 1961.

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..... s General of Income Tax (Inv.) All Chief Commissioners of Income tax (Central) The Director General of Income Tax (Exemption) The Director General of Income Tax (International Taxation) Madam/Sir, Sub : Guidelines regarding the provisions of section 153C of the Income-tax, 1961. Kind Reference is invited to the Board's guidelines in F. No.-299/128/2013-IT(lnv. III) dated 31.03.2014 on th .....

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..... e satisfaction note could be prepared at either of the following stages: (a) at the time of or along with the initiation of proceedings against the searched person under section 158BC of the Act; (b) along with the assessment proceedings u/s 158BC of the act; and c) immediately after the assessment proceedings are completed under section 158BC of the Act of the searched person." 4. The ratio of .....

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