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<h1>Amendment to Section 153A: Searches after April 1, 2021, excluded from assessments under sections 153A and 153C.</h1> Clause 42 of the Finance Bill, 2021 proposes an amendment to section 153A of the Income-tax Act concerning assessments in cases of search or requisition. The amendment specifies that the provisions for search or requisition will only apply to actions conducted on or before March 31, 2021. As a result, any search or requisition conducted on or after April 1, 2021, will not be subject to assessments under sections 153A and 153C. This amendment is effective from April 1, 2021.