https://www.taxtmi.com/circulars?id=9570 The amendment lengthens the statutory period for an officer to pass a summary order under sub-section (5) of section 132 for estimating undisclosed income after search and seizure, effective from 1 October 1984. The Board clarifies that seizures made on or before 30 September 1984 remain subject to the prior, shorter time limit, while the extended period applies to seizures after that date. en-us Wed, 17 Oct 1984 00:00:00 +0530 Tue, 07 Jun 2011 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9570 The amendment lengthens the statutory period for an officer to pass a summary order under sub-section (5) of section 132 for estimating undisclosed income after search and seizure, effective from 1 October 1984. The Board clarifies that seizures made on or before 30 September 1984 remain subject to the prior, shorter time limit, while the extended period applies to seizures after that date. Circulars Income Tax Wed, 17 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9570