https://www.taxtmi.com/acts?id=40518 The Bill excludes section 153B from applying to searches under section 132 or requisitions under section 132A initiated on or after 1 April 2021 and inserts an Explanation clause (xi) excluding, for limitation computation, the period from the date of search or requisition until seized or requisitioned items are handed to the Assessing Officer or one hundred and eighty days, whichever is less; certain insertions are deemed effective from 1 April 2021 while the Bill states overall effect from 1 April 2022. en-us Tue, 01 Feb 2022 15:54:37 +0530 Tue, 01 Feb 2022 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40518 The Bill excludes section 153B from applying to searches under section 132 or requisitions under section 132A initiated on or after 1 April 2021 and inserts an Explanation clause (xi) excluding, for limitation computation, the period from the date of search or requisition until seized or requisitioned items are handed to the Assessing Officer or one hundred and eighty days, whichever is less; certain insertions are deemed effective from 1 April 2021 while the Bill states overall effect from 1 April 2022. Act-Rules Bills Tue, 01 Feb 2022 15:54:37 +0530 https://www.taxtmi.com/acts?id=40518