Reference date for assessments clarified: receipt of seized books by the jurisdictional assessing officer permits issuing total income notices. Amendment provides that for an 'other person' linked to a search or requisition the relevant reference date is the date the jurisdictional Assessing Officer receives seized or requisitioned books, documents or assets, and where those materials arrive after the return due date and specific conditions apply (no return and no prior notice; return filed but no reassessment notice and limitation expired; or prior assessment/reassessment before receipt), the jurisdictional Assessing Officer must issue notice and assess or reassess the total income under the corresponding assessment provision.