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of <h1>Income-Tax Act Section 253 Amended: New Clause for Orders by Assessing Officer Post-Search Actions (1995-1997).</h1> Section 253 of the Income-tax Act has been amended to replace clause (b) in sub-section (1). The new clause pertains to orders passed by an Assessing Officer under clause (c) of section 158BC. This is relevant to searches initiated under section 132 or requisitioned documents or assets under section 132A, specifically for actions taken after June 30, 1995, but before January 1, 1997.
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