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<h1>Income Tax Act Section 153C Amended: Total Income Considered for Six Years Before Search or Requisition Under Finance Act 2017.</h1> Section 153C of the Income-tax Act has been amended by the Finance Act, 2017. In sub-section (1), the amendment adds that the total income of the concerned individual will be considered for six assessment years immediately preceding the assessment year relevant to the previous year in which a search is conducted or requisition made. Additionally, in the second proviso, it specifies inclusion of the relevant assessment year or years as mentioned in sub-section (1) of section 153A after the phrase 'requisition is made.'