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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 153 amended: Assessment time limits extended for references under Section 92CA and notices under Section 148.</h1> Section 153 of the Income-tax Act was amended by the Finance Act, 2007, effective June 1, 2007. The amendment includes provisions for extending the time limits for assessments involving references under section 92CA. For assessments from April 1, 2005, if a reference was made before June 1, 2007, or on or after that date, the period for completing assessments is extended from two years to thirty-three months. Similarly, for notices under section 148 served on or after April 1, 2006, the period is extended from one year to twenty-one months. The same extension applies to fresh assessments following orders under sections 254, 263, or 264.
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