Non-application of section 153C excludes its operation for searches under section 132 and requisitions under 132A. An amendment to section 153C excludes its application to searches initiated under the separate search power and to books, accounts, documents or assets requisitioned under the related requisition power on or after the Finance Act, 2021 effective date, thereby imposing a temporal limitation on when section 153C may be invoked following such searches or requisitions.