https://www.taxtmi.com/acts?id=17815 Amendments to Section 153 extend limitation periods where a reference under section 92CA(1) is made, substituting provisos in sub-sections (1), (2) and (2A) to replace certain "two years" and "one year" limits with "three years" and "two years" respectively; and revising Explanation 1 to redefine periods for audit directions under section 142(2A), exchange-of-information requests under agreements in sections 90/90A, omit an existing clause, and add a period for references under section 144BA until specified directions or orders are received. en-us Tue, 14 May 2013 15:06:26 +0530 Tue, 18 Nov 2025 12:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17815 Amendments to Section 153 extend limitation periods where a reference under section 92CA(1) is made, substituting provisos in sub-sections (1), (2) and (2A) to replace certain "two years" and "one year" limits with "three years" and "two years" respectively; and revising Explanation 1 to redefine periods for audit directions under section 142(2A), exchange-of-information requests under agreements in sections 90/90A, omit an existing clause, and add a period for references under section 144BA until specified directions or orders are received. Act-Rules F. Acts / Amendment Acts Tue, 14 May 2013 15:06:26 +0530 https://www.taxtmi.com/acts?id=17815