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of <h1>Finance Bill 2021 amends section 153C of Income-tax Act; excludes certain searches under section 132 from April 2021.</h1> Clause 43 of the Finance Bill, 2021, amends section 153C of the Income-tax Act by adding sub-section (3). This new sub-section specifies that the provisions of section 153C do not apply to searches initiated under section 132 or to books of account, documents, or assets requisitioned under section 132A on or after April 1, 2021. The amendment is effective from April 1, 2021, and pertains to the assessment of income for individuals other than those directly searched or requisitioned.
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