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of <h1>Section 153C: Assessing Income for Non-Searched Individuals; Transfer of Seized Assets; Six-Year Assessment; Post-2021 Exemption</h1> Section 153C of the Income Tax Act addresses the assessment of income for individuals other than those subjected to a search under Section 153A. If the Assessing Officer finds that seized assets or documents belong to another individual, they must transfer these to the jurisdictional officer, who will then assess the income for the six preceding assessment years and the relevant year. Exceptions exist where the Central Government may specify cases exempt from notice requirements unless assessments have abated. Section 153C does not apply to searches initiated after April 1, 2021. The officer must ensure the documents pertain to the other person before issuing a notice.
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