https://www.taxtmi.com/acts?id=20455 The substituted section 153B shortens and redefines limitation periods for assessments arising from searches and requisitions and for assessments of other persons under section 153C, prescribing the period from the end of the financial year in which the last authorisation for search or requisition was executed or from handover of seized/requisitioned materials, provides an extension where a transfer pricing reference is made, sets deeming rules for execution of authorisations, preserves prior law for earlier orders, enumerates specific periods to be excluded in computing limitation, and supplies minimum-period extension rules; effective from the stated commencement. en-us Mon, 29 Feb 2016 16:56:23 +0530 Tue, 01 Mar 2016 10:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20455 The substituted section 153B shortens and redefines limitation periods for assessments arising from searches and requisitions and for assessments of other persons under section 153C, prescribing the period from the end of the financial year in which the last authorisation for search or requisition was executed or from handover of seized/requisitioned materials, provides an extension where a transfer pricing reference is made, sets deeming rules for execution of authorisations, preserves prior law for earlier orders, enumerates specific periods to be excluded in computing limitation, and supplies minimum-period extension rules; effective from the stated commencement. Act-Rules Bills Mon, 29 Feb 2016 16:56:23 +0530 https://www.taxtmi.com/acts?id=20455