Search assessment time limits under income tax law govern completion periods, deemed execution, and extended limitation for related persons. Time limits for completing search-related assessments and reassessments under section 153B are prescribed with reference to the end of the financial year in which the last search or requisition authorisation is executed. For the searched person, the limitation period applies to each assessment year covered by section 153A and the relevant assessment year, with separate extended computation where a reference to the Transfer Pricing Officer is made. For an 'other person' under section 153C, the limitation runs from the later of the search-based period or handover of seized material to the jurisdictional Assessing Officer.