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🔎 Acts & Rules - Adv. Search ❯
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        F. Acts / Amendment Acts

        Section 47 - Amendment of section 152.

        Finance (No. 2) Act, 2024
        Chapter III
        DIRECT TAXES - Income-tax

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        Transitional provisions for reassessment: pre-amendment rules govern cases with prior searches, surveys, notices or orders. Transitional rules preserve the pre-amendment reassessment framework for two categories: (a) searches, requisitions or surveys initiated between 1 April 2021 and 1 September 2024, and (b) reassessment notices or equivalent orders issued before 1 September 2024; in both categories, assessment, reassessment and recomputation are governed by the provisions as they stood immediately before the commencement of the Finance (No. 2) Act, 2024.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Transitional provisions for reassessment: pre-amendment rules govern cases with prior searches, surveys, notices or orders.

                              Transitional rules preserve the pre-amendment reassessment framework for two categories: (a) searches, requisitions or surveys initiated between 1 April 2021 and 1 September 2024, and (b) reassessment notices or equivalent orders issued before 1 September 2024; in both categories, assessment, reassessment and recomputation are governed by the provisions as they stood immediately before the commencement of the Finance (No. 2) Act, 2024.


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