https://www.taxtmi.com/acts?id=9731 Sections 153A-153C establish a special assessment procedure following a search under section 132 or requisition under section 132A: the Assessing Officer may require returns and assess or reassess total income for the preceding assessment years under the Act, with pending assessments within that period abating. A tailored time-limit requires completion of such assessments within a specified period from the end of the financial year in which the final search or requisition authorisation was executed, subject to enumerated exclusions and a minimum residual-period extension. Deemed execution rules and transfer of seized or requisitioned material to the proper Assessing Officer for other persons are provided. en-us Wed, 22 Oct 2008 09:09:43 +0530 Wed, 22 Oct 2008 09:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9731 Sections 153A-153C establish a special assessment procedure following a search under section 132 or requisition under section 132A: the Assessing Officer may require returns and assess or reassess total income for the preceding assessment years under the Act, with pending assessments within that period abating. A tailored time-limit requires completion of such assessments within a specified period from the end of the financial year in which the final search or requisition authorisation was executed, subject to enumerated exclusions and a minimum residual-period extension. Deemed execution rules and transfer of seized or requisitioned material to the proper Assessing Officer for other persons are provided. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 09:09:43 +0530 https://www.taxtmi.com/acts?id=9731