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of <h1>Amendments to section 153 extend reassessment time limits for transfers under section 92CA and related notices</h1> Amendments to section 153 extend time limits where a transfer-pricing reference under section 92CA is made: for assessments first chargeable in AY 2009-10 or later the reassessment limitation is treated as three years instead of two; where notices under section 148 or certain orders under sections 254/263/264 occur on or after 1 April 2010, specified one-year limits are treated as two years. Explanation 1 is revised: the audit-direction interruption period is defined; the information-exchange interruption is capped at one year; a prior clause is omitted; and a new provision (effective 1 April 2016) suspends time from receipt of a reference under section 144BA until specified directions or orders are received.
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