Search assessment limitation under section 153B depends on search date, TPO reference, and excluded periods for computation. Time limits for completion of search-related assessment or reassessment under section 153B depend on the date of search or requisition and whether a Transfer Pricing Officer reference is made. The period is 21, 18, or 12 months for the normal case, and 33, 30, or 24 months where a section 92CA reference exists, according to the relevant cut-off period. Certain periods are excluded from limitation, including court stay, special audit, valuation reference, settlement commission, advance ruling, information exchange, and specified search-handover delay periods.