Limitation period extension for tax assessments: time limits lengthened and new exclusion for avoidance arrangement references. Amendments lengthen the limitation periods under section 153B for assessments and reassessments arising from searches or requisitions, including rewording provisos to limit their temporal application and treating certain two year limitation periods as three years where a reference under section 92CA is involved. For assessments of other persons under section 153C, the period is fixed at thirty six months from the financial year of the last search authorisation or twenty four months from handover of seized/requisitioned materials, whichever is later. The Explanation is amended to extend an excluded period from six months to one year and to insert a new exclusion for the period of Commissioner's reference under section 144BA.