https://www.taxtmi.com/acts?id=15981 Amendments to section 153 extend limitation periods for completion of income-tax assessments and reassessments by modifying provisos in sub-sections (1), (2) and (2A) to provide for extended time where references under section 92CA are made and pending, and revise Explanation 1 by increasing an exclusion period from six months to one year and adding an exclusion for the period during which references and directions/orders under section 144BA are pending. en-us Fri, 16 Mar 2012 16:17:42 +0530 Fri, 16 Mar 2012 17:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15981 Amendments to section 153 extend limitation periods for completion of income-tax assessments and reassessments by modifying provisos in sub-sections (1), (2) and (2A) to provide for extended time where references under section 92CA are made and pending, and revise Explanation 1 by increasing an exclusion period from six months to one year and adding an exclusion for the period during which references and directions/orders under section 144BA are pending. Act-Rules Bills Fri, 16 Mar 2012 16:17:42 +0530 https://www.taxtmi.com/acts?id=15981