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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Information exchange period suspension pauses procedural time limits pending requested international tax information receipt or six month cap.</h1> Amendment adds clause (viii) to the Explanation to section 153B, providing that the period from the date a competent authority makes a reference for exchange of information under an agreement referred to in section 90 or 90A until the Commissioner receives the requested information, or a period of six months, whichever is less, shall be excluded from prescribed time limits.

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