https://www.taxtmi.com/manuals?id=1366 Section 153C applies where the Assessing Officer is satisfied that seized or requisitioned money, valuables, books, documents, or information belong to, or relate to, a person other than the searched person. The material is then handed over to the jurisdictional Assessing Officer of that other person, who issues notice and assesses or reassesses income under section 153A for the specified six assessment years and the relevant year or years. The section also covers the timing of notice, deemed date of search receipt, non-applicability for searches or requisitions on or after 1 April 2021, and requires a conclusive satisfaction that the material belongs to the other person. en-us Thu, 31 Dec 2015 16:05:00 +0530 Thu, 16 Apr 2026 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1366 Section 153C applies where the Assessing Officer is satisfied that seized or requisitioned money, valuables, books, documents, or information belong to, or relate to, a person other than the searched person. The material is then handed over to the jurisdictional Assessing Officer of that other person, who issues notice and assesses or reassesses income under section 153A for the specified six assessment years and the relevant year or years. The section also covers the timing of notice, deemed date of search receipt, non-applicability for searches or requisitions on or after 1 April 2021, and requires a conclusive satisfaction that the material belongs to the other person. Manuals Income Tax Thu, 31 Dec 2015 16:05:00 +0530 https://www.taxtmi.com/manuals?id=1366