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of <h1>Amendment to Section 158BC: New Notice Procedures for Income-Tax Returns Post Search or Requisition</h1> Section 158BC of the Income-tax Act has been amended to specify procedures for issuing notices by the Assessing Officer. For searches or requisitions conducted between June 30, 1995, and January 1, 1997, a notice must be served requiring a return within at least fifteen days. For actions on or after January 1, 1997, the notice period is between fifteen and forty-five days. The return must include total and undisclosed income for the block period. No notice under section 148 is needed for these proceedings, and once a return is filed, it cannot be revised.
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