https://www.taxtmi.com/acts?id=53181 The amendment substitutes subsection (1) of section 296 to require that an order under section 294 be passed within eighteen months from the end of the quarter in which the search was initiated or requisition was made, irrespective of section 286, thereby extending the limitation period from twelve to eighteen months and using search initiation as the reference point. en-us Sun, 01 Feb 2026 15:25:34 +0530 Sun, 01 Feb 2026 15:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53181 The amendment substitutes subsection (1) of section 296 to require that an order under section 294 be passed within eighteen months from the end of the quarter in which the search was initiated or requisition was made, irrespective of section 286, thereby extending the limitation period from twelve to eighteen months and using search initiation as the reference point. Act-Rules Bills Sun, 01 Feb 2026 15:25:34 +0530 https://www.taxtmi.com/acts?id=53181