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<h1>Tax Assessment Period Extended to 60 Days Under Sections 153 and 92CA(3A) of Income Tax Act</h1> In certain cases under Section 153 of the Income Tax Act, if the period of limitation for the Assessing Officer to make an order of assessment, reassessment, or recomputation is less than 60 days after excluding specific periods, this period is extended to 60 days. Similarly, when the period available to the Transfer Pricing Officer is extended to 60 days as per Section 92CA(3A), and the Assessing Officer's period is less than 60 days, it is also extended to 60 days. These provisions ensure a minimum time frame for completing tax assessments and related actions.