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🔎 Acts & Rules - Adv. Search ❯
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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Limitation on search-based tax assessments: searches after the specified cut-off will not trigger assessment powers.</h1> The amendment confines the applicability of search- or requisition-triggered assessments to searches or requisitions made after 31 May 2003 but on or before 31 March 2021, and provides that assessments under section 153A and consequential assessments under section 153C shall not be made in respect of searches or requisitions made on or after 1 April 2021, with effect from 1 April 2021.

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