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of <h1>Income-tax Act Section 152 Amended: New Sub-sections Impact Assessments and Reassessments from September 2024</h1> Section 152 of the Income-tax Act is amended to include new sub-sections effective from September 1, 2024. Sub-section (3) specifies that for searches, requisitions, or surveys conducted between April 1, 2021, and September 1, 2024, the provisions of sections 147 to 151 will apply as they were before the Finance (No. 2) Act, 2024. Sub-section (4) states that for cases not covered under sub-section (3), where notices under section 148 were issued or orders under section 148A(d) were passed before September 1, 2024, the same provisions will govern the assessment, reassessment, or recomputation.
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