https://www.taxtmi.com/acts?id=39604 An amendment to section 153C excludes its application to searches initiated under the separate search power and to books, accounts, documents or assets requisitioned under the related requisition power on or after the Finance Act, 2021 effective date, thereby imposing a temporal limitation on when section 153C may be invoked following such searches or requisitions. en-us Tue, 30 Mar 2021 15:17:08 +0530 Tue, 30 Mar 2021 15:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39604 An amendment to section 153C excludes its application to searches initiated under the separate search power and to books, accounts, documents or assets requisitioned under the related requisition power on or after the Finance Act, 2021 effective date, thereby imposing a temporal limitation on when section 153C may be invoked following such searches or requisitions. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:17:08 +0530 https://www.taxtmi.com/acts?id=39604