Limitation period adjustment: late searches trigger a short exclusion and notices are deemed issued at year end. Amendment of section 149 excludes a period of fifteen days from computation of limitation where searches are initiated, authorisations last executed, or requisitions are made after 15th March and the limitation for issuing a notice under section 148 or clause (b) of section 148A otherwise expires on 31st March; such notices are deemed issued on 31st March. The sixth proviso is revised to provide that if the remaining period for passing an order under clause (d) of section 148A does not exceed seven days after exclusion, it shall be extended to seven days; amendments effective from 1st April, 2023.