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    <title>Amendment of section 153C.</title>
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    <description>The amendment delegates to the Central Government power to make rules specifying classes of cases in which the Assessing Officer shall not be required to issue notice for assessing or reassessing total income for the six assessment years immediately preceding the assessment year in which a search is conducted or requisition is made, except where any assessment or reassessment has abated.</description>
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      <description>The amendment delegates to the Central Government power to make rules specifying classes of cases in which the Assessing Officer shall not be required to issue notice for assessing or reassessing total income for the six assessment years immediately preceding the assessment year in which a search is conducted or requisition is made, except where any assessment or reassessment has abated.</description>
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