https://www.taxtmi.com/circulars?id=64739 A search case for Vivad se Vishwas means an assessment or reassessment made under sections 143(3), 144, 147, 153A, 153C or 158BC in respect of a person referred to in sections 153A, 153C, 158BC or 158BD, where the assessment is based on a search initiated under section 132 or a requisition under section 132A; FAQ 70 of Circular 21/2020 is modified accordingly. en-us Tue, 23 Mar 2021 00:00:00 +0530 Wed, 24 Mar 2021 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64739 A search case for Vivad se Vishwas means an assessment or reassessment made under sections 143(3), 144, 147, 153A, 153C or 158BC in respect of a person referred to in sections 153A, 153C, 158BC or 158BD, where the assessment is based on a search initiated under section 132 or a requisition under section 132A; FAQ 70 of Circular 21/2020 is modified accordingly. Circulars Income Tax Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64739