https://www.taxtmi.com/acts?id=9551 Amendment to section 158BB (effective 1 July 1995) confines additions to evidence found from searches or requisitions and related materials available to the Assessing Officer; limits clause (a) to matters concluded before the search or requisition; expands clause (b) to include notices under section 142(1) and section 148; restructures clause (c) to allow assessments on pre search book entries producing block period losses or income below the exemption threshold and adds clause (ca) treating other non filed returns as nil; and revises the Explanation to require Chapter VI A deductions to reflect set off of brought forward losses and unabsorbed depreciation under section 32(2). en-us Tue, 21 Oct 2008 13:54:23 +0530 Tue, 21 Oct 2008 13:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9551 Amendment to section 158BB (effective 1 July 1995) confines additions to evidence found from searches or requisitions and related materials available to the Assessing Officer; limits clause (a) to matters concluded before the search or requisition; expands clause (b) to include notices under section 142(1) and section 148; restructures clause (c) to allow assessments on pre search book entries producing block period losses or income below the exemption threshold and adds clause (ca) treating other non filed returns as nil; and revises the Explanation to require Chapter VI A deductions to reflect set off of brought forward losses and unabsorbed depreciation under section 32(2). Act-Rules F. Acts / Amendment Acts Tue, 21 Oct 2008 13:54:23 +0530 https://www.taxtmi.com/acts?id=9551