https://www.taxtmi.com/acts?id=23766 Amendment conditions issuance of assessment/reassessment notices under section 153A for relevant assessment year or years beyond six years (up to ten years) on three cumulative grounds: the Assessing Officer must possess evidence showing income represented as an asset has escaped assessment and amounts to or likely amounts to fifty lakh rupees or more; that such income or part thereof has escaped assessment for those year(s); and that the search under section 132 or requisition under section 132A was initiated or made on or after April 1, 2017. "Relevant assessment year" and "asset" are defined. en-us Thu, 23 Mar 2017 15:43:16 +0530 Fri, 24 Mar 2017 12:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23766 Amendment conditions issuance of assessment/reassessment notices under section 153A for relevant assessment year or years beyond six years (up to ten years) on three cumulative grounds: the Assessing Officer must possess evidence showing income represented as an asset has escaped assessment and amounts to or likely amounts to fifty lakh rupees or more; that such income or part thereof has escaped assessment for those year(s); and that the search under section 132 or requisition under section 132A was initiated or made on or after April 1, 2017. "Relevant assessment year" and "asset" are defined. Act-Rules F. Acts / Amendment Acts Thu, 23 Mar 2017 15:43:16 +0530 https://www.taxtmi.com/acts?id=23766