https://www.taxtmi.com/acts?id=7834 The amendment provides that where the last authorisation for search or requisition occurred in or after the financial year beginning 1 April 2005 and a transfer pricing reference was pending or made on or after the operative date, the two year limitation is to be read as thirty-three months; for an other person receiving seized or requisitioned materials the limitation is thirty-three months from the end of the financial year of the last authorisation or twenty-one months from the end of the financial year in which materials are handed over to the Assessing Officer, whichever is later. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 19 Jan 2008 22:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7834 The amendment provides that where the last authorisation for search or requisition occurred in or after the financial year beginning 1 April 2005 and a transfer pricing reference was pending or made on or after the operative date, the two year limitation is to be read as thirty-three months; for an other person receiving seized or requisitioned materials the limitation is thirty-three months from the end of the financial year of the last authorisation or twenty-one months from the end of the financial year in which materials are handed over to the Assessing Officer, whichever is later. Act-Rules F. Acts / Amendment Acts Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7834