https://www.taxtmi.com/acts?id=10005 The amendment provides that, for an "other person" under section 153C, the limitation for assessment or reassessment is the later of the periods in clause (a) or (b) of subsection (1) of section 153B or one year from the end of the financial year in which books, documents or assets seized or requisitioned are handed over under section 153C to the Assessing Officer having jurisdiction over that other person. en-us Wed, 22 Oct 2008 12:52:35 +0530 Wed, 22 Oct 2008 12:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10005 The amendment provides that, for an "other person" under section 153C, the limitation for assessment or reassessment is the later of the periods in clause (a) or (b) of subsection (1) of section 153B or one year from the end of the financial year in which books, documents or assets seized or requisitioned are handed over under section 153C to the Assessing Officer having jurisdiction over that other person. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 12:52:35 +0530 https://www.taxtmi.com/acts?id=10005