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of <h1>Section 149 Amended: 15-Day Exclusion for Notices Under Section 148; Changes to Sixth Proviso Language Explained</h1> Section 149 of the Income-tax Act has been amended to include new provisos. These changes allow for a fifteen-day exclusion from the limitation period for issuing notices under section 148 when certain conditions are met, such as searches initiated or requisitions made under sections 132 or 132A after March 15 of a financial year. Notices in these cases are deemed issued on March 31. Additionally, the wording in the sixth proviso has been revised to change 'less than seven days' to 'does not exceed seven days.'
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