Transitional assessment rules: prior section 147-151 framework continues for specified searches, requisitions, surveys and notices before amendment. The amendment adds transitional sub sections to section 152 preserving the pre Finance (No. 2) Act, 2024 operation of sections 147 to 151 where searches under section 132, requisitions under section 132A, surveys under section 133A (other than sub section (2A)), or notices under section 148 or orders under clause (d) of section 148A occurred before 1st September, 2024; assessments, reassessments and recomputations in those cases remain governed by the prior provisions.
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Provisions expressly mentioned in the judgment/order text.
Transitional assessment rules: prior section 147-151 framework continues for specified searches, requisitions, surveys and notices before amendment.
The amendment adds transitional sub sections to section 152 preserving the pre Finance (No. 2) Act, 2024 operation of sections 147 to 151 where searches under section 132, requisitions under section 132A, surveys under section 133A (other than sub section (2A)), or notices under section 148 or orders under clause (d) of section 148A occurred before 1st September, 2024; assessments, reassessments and recomputations in those cases remain governed by the prior provisions.
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