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    <title>Amendment of section 132B</title>
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    <description>Amendment clarifies that existing liability for adjustment against seized or requisitioned assets excludes advance tax payable, thereby restricting which liabilities may be satisfied by application of such assets and preserving the adjustment mechanism for other tax, assessment-determined, penalty or interest liabilities arising from searches.</description>
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      <description>Amendment clarifies that existing liability for adjustment against seized or requisitioned assets excludes advance tax payable, thereby restricting which liabilities may be satisfied by application of such assets and preserving the adjustment mechanism for other tax, assessment-determined, penalty or interest liabilities arising from searches.</description>
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